10. In Salalah, the Parks and Recreation Department constructed a library in one of the county's high growth areas. The construction was funded by several sources. Below is selected information related to the funding and closing of the Library Capital Project Fund. All activity related to the library construction occurred within the 2016 fiscal year. (1) The county issued OMR 6,000,000, 4 percent bonds, with interest payable semiannually on June 30 and December 31. The bonds sold for 101 on July 30, 2015. Proceeds from the bonds were to be used for construction of the library, with all interest and premiums received to be used to service the debt issue. (3 marks) (2) A OMR 650,000 federal grant was received to help finance construction of the library. (2 marks) (3) A construction contract was awarded in the amount of OMR 6,800,000. (1 mark) (4) The library was completed on June 1, 2016, four months ahead of schedule. Total construction expenditures for the library amounted to OMR 6,890,000. When the project was completed, the cost of the library was allocated as follows: OMR 200,000 to land, OMR 6,295,000 to building, and the remainder to equipment. (3 marks) Required: Make all necessary entries in the capital projects fund general journal and the governmental activities general journal at the government-wide level