Ledford County issued $2,000,000 of general obligation bonds for the construction of a new recreation center. The bonds were sold at a 1% discount and the county incurred $150,000 in underwriter's fees, both of which were withheld from the settlement proceeds. The journal entry required in the Capital Projects Fund for the issuance of the bonds would be Cash Other Financing Sources $2,000,000 $2,000,000 Cash Other Financing Sources $1,830,000 $1,830,000 Cash Expenditures Other Financing Sources – Bonds Other Financing Sources – Discount $1,850,000 150,000 $1,980,000 20,000 Cash Expenditures – Underwriter Fees Other Financing Uses – Discount Other Financing Sources – Bonds $1,830,000 150,000 20,000 $2,000,000