The Following Entries Were in the Governmental Funds $12 / 31 / 2016$

The following entries were in the governmental funds.
$12 / 31 / 2016$
$\begin{array}{llcc} \text { Capital Projects Fund } & \\ \text { Cash} &2,800,000\\ \text { Other Financing Sources - Proceeds sales of General } &\\ \text { Obligation Bonds } &&2,800,000\\ \text {Other Financing Sources -Bond Premium } &&28,000\\ \text {to reflect issuance of 10 year general obligation bond) } &\\\end{array}$

12/31/2017
$\begin{array}{llcc} \text { Debt Service Fund } & \\ \text { Expenditures: Bond Principal } &280,000\\ \text {Expenditures: Bond Interest } &168,000\\ \text { Cash } &&448,000\\ \text { to reflect payment of \( 1 / 10^{\text {th }} \) principal and \( 1^{\text {st }} \) year's interest)} &\\\end{array}$


Required:
Part A. What is the worksheet entry required to adjust beginning or Position) in the 12/31/2017 government-wide financial statements for long term debt?
Part B. What are the worksheet entries to adjust for current year activity in long-term debt for the year ended 12/31/2017? Assume interest for the year is due on 12/31 and the bond premium is amortized on the straight line basis.