(Journal Entries and Statements—Hawaii County, Hawaii) The July 1, 20X5, trial balance for the…

(Journal Entries and Statements—Hawaii County, Hawaii) The July 1, 20X5, trial balance for the Bond Redemption and Interest Debt Service Fund of the County of Hawaii, Hawaii, is presented here. The resources of the fund are committed to debt service.

(Journal Entries and Statements—Hawaii County, Hawaii) The July 1, 20X5, trial balance for the Bond...

The County had the following transactions in its Bond Redemption DSF from July 1, 20X5, through June 30, 20X6.

1. Paid accrued interest when due, July 18, 20X5. 2. Received transfers of unassigned resources from the General Fund totaling $105,396,619.

3. Paid principal ($12,878,605) and interest ($9,776,065) on the bonds.

4. Purchased $7,300,000 of investments.

5. An interest payment of $320,521 is due and payable on July 18, 20X6.


a. Prepare the General Ledger general journal entries required to record the preceding transactions and information for the Bond Redemption and Interest DSF of the County of Hawaii for the fiscal year ended June 30, 20X6.

b. Prepare the required financial statements for this DSF for the 20X5–20X6 fiscal year.


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