2.

If the City of Pittsburgh issued bonds on October 1, 2015 for the construction of a new building and those bonds were issued at par, what would the entry be on December 31, 2015 to accrue the interest owed on those bonds?

3.

The General Fund of the City of Pittsburgh used water and sewer services provided by the city owned utility (a proprietary fund of the City of Pittsburgh that is NOT included in the Government Wide Activities).The journal entry(ies) to record the transaction will include a Debit to__________ ?

4.

If the City of Pittsburgh acquired $15,000 in capital assets using General Funds, what entry(ies) is(are) needed to account for this acquisition?