In November 2014, the 3% certificates of deposit matured; the face amount of $1,000,000 plus interes

In November 2014, the 3% certificates of deposit matured; the face amount of $1,000,000 plus interest of $15,000 was collected. The interest is considered revenue of the Street Improvement Fund.  

Required:  Record this transaction in both the Street Improvement Fund and governmental activities journals.

List of Accounts

Cash, Investments, Taxes Receivable-Sales, Interest Receivable on Investments, Vouchers Payable, Judgements Payable, Contracts Payable, Contracts Payable- Retained Percentage, Fund Balance- Restricted, Encumbrances Outstanding, Revenues, Other Financing Sources-Proceeds of Bonds, Construction Expenditure, Interest Expenditure, Other Financing Uses-Interfund Transfers Out, Encumbrances