12. [Para. 5-b-12] Two property owners along Elm Street claimed a new sidewalk was constructed further from the street than where they had granted easements. A resurvey confirmed that the sidewalk was constructed in the wrong place, but the city did not believe that the property owners were entitled to damages. The property owners sued the city in court and were awarded a total of $9,000, which was recorded as a judgment liability during October 2014. The amount will be borne by the Street Improvement Fund; it will not be recoverable from the contractor. Required: Record this transaction in both the Street Improvement Fund and governmental activities journals. You should debit Construction Expenditures in the Street Improvement Fund and Construction in Progress at the government-wide level. 14. [Para. 5-b-14] In November 2014, the 3% certificates of deposit matured; the face amount of $1,000,000 plus interest of $15,000 was collected. The interest is considered revenue of the Street Improvement Fund. Required: Record this transaction in both the Street Improvement Fund and governmental activities journals. 15. [Para. 5-b-15] All outstanding vouchers were paid. In addition, the judgment payable (see Transaction 12) and interest thereon of $90 were paid on the same date. The interest is to be borne by the Street Improvement Fund and is not to be capitalized. Required: Record these transactions in both the Street Improvement Fund and governmental activities journals. The $90 interest should be debited to Interest Expenditures in the Street Improvement Fund journal and to ExpensesGeneral Government in the governmental activities journal. *** on question 15, I just need to know how to record the judgement, I already know how to record the vouchers payable*** Please include journal entries for both the General Fund and the Governmental activities journal on all three questions