39. Prepare journal entries for a local government to record the following transactions, first for fund financial statements and then for government-wide financial statements. a. The government sells $900,000 in bonds at face value to finance the construction of a new warehouse. b. A $1.1 million contract is signed for construction of the warehouse. The commitment is reported, if allowed. c. The government transfers cash of $130,000 in unrestricted funds for the eventual payment of the debt in (a). d. The government receives equipment for the fire department with a cost of $12,000. When ordered, an anticipated cost of $11,800 was recorded. e. Supplies to be used in the schools are bought for $2,000 cash. The consumption method is used. f. The state awards a grant of $90,000 to supplement police salaries. The money will be paid to reimburse the government but only after the supplement payments have been made. g The government mails property tax assessments to its citizens. The total assessment is $600,000, although officials anticipate that 4 percent will never be collected. The government holds an enforceable legal claim to this money. It can be spent immediately