During FY 2014, the voters of Surprise County approved construction of a $21 million police facility and an $11 million fire station to accommodate the county's population growth. The construction will be financed by tax-supported bonds in the amount of $30 million, a $1 million economic stimulus grant, and a portion of future use tax revenues. During 2014, the following events and transactions occurred.

1. Issued $100,000 of 6 percent bond anticipation notes to cover preliminary planning and engineering expenses.

2. Incurred architecture and engineering costs in the amount of $60,000. they were split evenly between the two projects.

3. Entered into a construction contract for $32 million---$21 million was for the police facility and $11 million was related to the fire station.

4. Issued the $30 million, 20-year 5% bonds at 101. (the premium should be recorded in a debt service fund. you do not need to record this entry)

5. Paid off the bond anticipation notes that had been outstanding 180 days. (interest is an expenditure of the capital projects fund.)

6. An invoice for $16 million was received from the contractor for a portion of police facility construction ($10 million) and fire station construction ($6 million).

7. Half of the grant funds were received in cash. the remainder is anticipated in 2015; however, the grantor notified the county that there is no guarantee that the federal government will appropriate the 2015 portion.

8. The initial construction invoice, less 5% retain age, was paid.

9. The fire station was completed, and a final invoice for the remaining $5 million was received, all fire station construction charges incurred can be capitalized as buildings.

10. Following inspection, the fire station invoices were paid in full.

11. At year-end, the contractor billed the county an additional $7.5 million for the police facility; however, the police facility was incomplete.

12. Temporary accounts were closed at year-end. Assume that the fund balances are all restricted.

Prepare journal entries to record the preceding information in a single surprise county construction fund and the governmental activities general journal at the government-wide level.