The Village of Hawksbill issued $$4,400,000$ in $5$ percent general obligation, tax$-$supported bonds on July $1,2023,$ at a premium of $1\mathrm{.}5$ percent. A fiscal agent is not used. Resources for principal and interest payments are to come from the General Fund. Interest payment dates are December $31$ and June $30.$ The first of $20$ annual principal payments will be made on June $30,2024.$ Hawksbill has a calendar fiscal year.

A capital projects fund transferred the premium to the debt service fund.

On December $31,2023,$ funds in the amount of $$110,000$ were received from the General Fund, and the first interest payment was made.

The books were closed for $2023.$

On June $30,2024,$ funds in the amount of $$264,000$ were received from the General Fund, and the second interest payment $($$$110,000)$ was made along with the first principal payment $($$$220,000).$

On December $31,2024,$ funds in the amount of $$104,500$ were received from the General Fund, and the third interest payment was made $($also in the amount of $$104,500).$

The books were closed for $2024.$

Required:

a$.$ Prepare journal entries to record the events above in the debt service fund.

b$.$ Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the debt service fund for the year ended December $31,2023.$

c$.$ Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the debt service fund for the year ended December $31,2024.$