On april 1, 2020, the premium and accrued interest on bonds sold were received by the street improvement bond debt service fund. (see transaction 5-a-7 in the street improvement fund.)required: record this transaction in the debt service fund. no entry is required at this time in the governmental activities general journal since the bond issue, including the related premium and accrued interest, was recorded in the governmental activities general journal in transaction 5-a-7.