11. On December 22, 2019, the City paid the $5,475,000 progress billing (invoice) amount owed to JKL Corporation, less 7%, which is being retained under the contract terms pending final inspection of the building. Record the appropriate journal entries below. Label each journal entry to indicate whether it is the entry for the Capital Projects Fund (for the Governmental Fund Financial Statements) or for Governmental Activities (for the Government-Wide Financial Statements). If no entry is needed, please type the words NO ENTRY below the Capital Projects Fund or Governmental Activities label.