Record the following transactions (both budgetary and actual entries) in the Gen

Record the following transactions (both budgetary and actual entries) in the General Ledger of a CPF of Santiago County. Reflect all required accruals.1. The county issues $3000000 of 5% 9-month bond anticipation notes at midyear to allow it to begin construction of a new library addition. The bond anticipation notes meet the criteria for treatment as long-term liabilities. 2. The county signs a contract for construction of the library addition for $3000000. 3. The contractor billed the county $2000000 for work completed by the end of the fiscal year. 4. The bonds which have a par value of $10000000 were issued at 101 net of issue costs of $90000. 5. The bond anticipation notes and interest were paid at maturity.