10. [Para. 5-3-10] All pending vouchers payable were approved and paid. 1 1. [Para. 5-a-11] Furniture and equipment for the annex were ordered at an estimated total cost of $220,000. 12. [Para. 5-51-12] The contractor completed construction and requested payment of the balance due on the contract. 13. [Para. 5-a-13] After nal inspection, a nal payment was made to the contractor, including the amount retained. 14. [Para. 5-a-14] Furniture and equipment were received (see para. S-a-l 1) at a total cost of $219,444, which was paid in cash. In the governmental activities general journal, you should debit Equipment. 15. [Para. 5-a-15] The completed building was recorded in the governmental activities general journal. (Move the balance of the project from construction-in-progress to building at the govemment-wide level.) Remaining cash in the City Hall Annex Construction Fund was transferred to the Debt Service Fund. (Note: Record the transfer of cash in the City Hall Annex Construction Fund general journal. Do not record the transfer in the Debt Service Fund until Chapter 6.)