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(Advance Refunding) Record the following simple transactions

    (Advance Refunding) Record the following simple transactions inthe Debt Service Fund of Ledford County.· 1. The county issued $50,000,000 of refunding bonds at par to providemost of the financing to refund $60,000,000 of outstanding bonds.· 2. The county transferred $5,000,000 from the General Fund to thefund from which the outstanding bonds are to be defeased.· 3. The county paid $55,000,000 into an irrevocable trust establishedin a manner that defeased in substance the $60,000,000 of previouslyoutstanding bonds.

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