A government’s Enterprise Fund received two intergovernmental grants in cash. The specifics of the grants and the ensuing transactions were as follows:
(a) The grants totaled $4,000,000—$3,000,000 was restricted for capital purposes and $1,000,000 was solely for operations.
(b) The government incurred and paid construction costs of $1,200,000, payable from the capital grant, and operating costs of $300,000, payable from the operating grant. Also, the government acquired and paid for $50,000 of equipment (which was deemed to be a qualifying use of the operating grant).

Required
1. Record the preceding transactions in the Enterprise Fund’s general ledger.
2. What amount of operating revenues should be reported by the Enterprise Fund, based on the information given?
3. What amount of nonoperating revenues should be reported by the Enterprise Fund, based on the information given?
4. What amounts should be reported as cash flows from noncapital financing activities?
5. What amounts should be reported as cash flows from capital and related financing activities?
6. What amounts should be reported as cash flows from investing activities?