31,000 4. During the current year, a capital projects fund completed a new public safety building started in the prior year. The total cost of the project was $9,770,000, current year construction cost totaled $730,000, paid in cash. The full cost is attributed to the building because I was constructed on city-owned property. The building came in $5,200 under budget which is transferred to the General Fund 4a Capital Project Fund Record the $730,000 cash payment made for construction couts during this year Construction Expenditures 3 730,000 730.000 Cash 45 Record the balance $5.200 transferred to the General Fund Other Financing Uses--Interfund Transfer Out Construction Expenditures 5.200 40 General Fund No Journal Entry Required 5.200 ed Government Activities Record in the governmental activities general journal. The 5730,000 cash payment made for construction costs during this year Construction Work in Progress 730,000 Cash 730.000 le Record in the governmental activities general journal, the completion of a new public safety building on city-owned property started in the prior your costing a 770.000 Buildings 9.770.000 Construction Work in Progress 9.770.000 15. The city records a half year of sightne depreciation on planets placed in service during the year. The building in tem 4 above has an estimated