(Interest expense adjustments for government-wide financial statements) Thomas County pays all the debt service on its long-term general obligation bonds on April 1 and October 1 of each year. Accrued interest on these bonds for the stub period October 1–December 31, 2012, was $75,000. During its fiscal year ended December 31, 2013, Thomas paid $350,000 interest on its long-term general obligation bonds. Accrued interest for the stub period October 1–December 31, 2013, was $88,000. Prepare journal entries needed to adjust Thomas County’s 2013 fund financial statements so government-wide statements can be prepared.