1) Please do journal entries for affected funds.

2) Indicate how the transaction impact Fund Balance or Net Position. Please be specific. When indicate the impact, please point out exactly which category it impacted. Such as FB-SPENDABLE-unassigned, or assigned, or committed, or restricted. Or FB-NONSPENDABLE. For net position, it would be restricted, unrestricted, or investment in capital asset. General fund in 1 Is an example.

3)For governmental wide level, you also need to indicate which activity it affects (business activity or governmental activity).

8.	On November 3, construction of the new water treatment plant was completed at a total cost of $1,350,000, which was paid.
EF				Governmental Wide-Business Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
Record the plant. Restricted net position of 1,010,000 is released, went to unrestricted. So unrestricted up by 1,010,000. But additional investment of 340,000 decreased it. So net effect for unrestricted is 670,000 up. NP--Investment in capital asset=total investment-related debt-accumulated depreciation.
9.	On December 31, 2002, the first interst payment was made on the supplies funds bonds.
ISF				Governmental Wide-Governmental Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
Both ISF and governmental wide use accural basis, record interest as usual.
10.	On August 1, 2003, the first principal and interest payment was made on the water utility bonds
EF				Governmental Wide-Business Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
Use effective interest method since both EF and governmental wide use accrual basis. Interest expense=total liability*effective interest rate=(face value+premium)*effective interest rate=1010000*6.5%=65650. Cash interest=face value*coupon interest rate=1000000*7%=70000. The difference is the payment on premium liability (premium amortization). Payment of principle is 1000,000/5.
11.	On October 15, 2003, the city's tax custodial fund that collects general taxes for the city and parish received $360,000 in tax monies.
	Of the $360,000, 70% represents taxes collected on behalf of the city and 30% represents taxes collected on behalf of the parish.
	(Note: You should only prepare entries for the city - not for the parish. Assume no revenues have been recorded by city and parish before.)
Custodial Fund				Governmental Wide-Governmental/Business Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
Note: fiduciary fund is not reported governmental wide level. So governmental wide level, there are always no entries.
GF				Governmental Wide-Governmental Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
12.	On November 1, the city's tax custodial fund forwarded the October 15 tax monies to the appropriate governmental authorities.
	The city charges the parish a 2% collection fee for taxes collected on behalf of the parish.
GF				Governmental Wide-Governmental Activity
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
custodial fund				Governmental Wide-Governmental/Business Activity
	To reclassify due to parish to due to General fund for the 2% collection fee
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
				Governmental Wide-Governmental/Business Activity
	To pay cash out to parish and the general fund.
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
	To identify all additions and deductions.
	EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount