On January 4, 2020, the City of Westover authorized a $1 million bond issue for the renovation of a community

On January 4, 2020, the City of Westover authorized a $1 million bond issue for the renovation of a community

center building. On May 3, the bonds were issued at 101, and the additional amount received was transferred to the debt service fund. The renovation occurred in the fall of 2020, at a cost of $1 million. On September 10, the general fund transferred $15,000 to the debt service fund for payment of interest on the bonds. On November 1, the debt service fund paid the semiannual interest of $15,000 on the bonds. 


Record all necessary entries in the capital projects fund, the general fund, and the debt service fund, for the above information.

(Drop down options are as follows) Appropriations, Bonds Authorized – unissued, Bonds Proceeds, Capital Outlay, Cash, Expenditure Interest, Transfer in, Transfer out.

Capital Projects Fund

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