Prepare the journal entries (budgetary and actual) to record the following transactions of the Quinones County General Fund.

1. Quinones county borrowed $1,000,000 by issuing 6-month tax anticipation notes bearing interest at 6%. The notes are to be repaid from property tax collection during the fiscal year.

2. The county repaid the tax anticipation notes along with $30,000 interest, at the due date.

3. The county ordered a new patrol car for the Sheriff's Department. The purchase order was for $35,000.

4. The county received the new patrol car two months before the end of the fiscal year. Its actual cost was $35,000. The county paid $5,000 upon receipt and signed a 9% short-term note payable for the balance.

5. The county services on of its general obligation serial bond issues directly from the General Fund (a Debt Service Fund is not used). The annual principal and interest payment, which is due two months before year end, was paid. The principal payment was $200,000. (Next year's interest payment will be $108,000).

6. Record all appropriate interest records.