Agovernment defeased in substance $5,000,000 of outstanding general obligation bonds several years prior to their maturity. the government paid $6,000,000 into an irrevocable trust to accomplish the defeasance in substance. the payment included $3,000,000 of proceeds from new bonds issued that were to provide resources for the bond defeasance. the other $3,000,000 had been accumulated over previous years from taxes and interest earnings in the debt service fund. the government should report the payment in its debt service fund as?