Prepare Journal Entries to Record the Following Transactions Related to Acquisition

Prepare journal entries to record the following transactions related to acquisition of capital assets by a county. The county does not use encumbrance accounting. Identify the fund(s) used.
a. The county issues general obligation bonds in the amount of $900,000, receiving cash for the full face value of the bonds. The cash will be used to acquire a building and related capital assets.
b. The county buys a prefabricated building for $750,000, using part of the bond proceeds. The building is delivered and the invoice for the building is received.
c. The invoice in b. is approved and paid.
d. The General Fund transfers cash of $55,000 to another fund in anticipation of the payment of the first installment of interest ($30,000) and principal ($25,000) on the general obligation bonds issued in a.
e. The first installment of debt service on bonds issued in a. becomes due and payable (see entry d. for amounts).
f. Debt service on the bonds issued in a. is paid.