4. Prepare journal entries for the City of Pudding's governmental funds to record the following transactions, first for fund financial statements and then for government-wide financial statements.

a. A new truck for the sanitation department was ordered at a cost of $111,500.

e. The truck ordered in (a) is received at an actual cost of $113,900. Payment is not made at this time.

g. A state grant of $50,000 is received that must be spent to promote recycling.

h. The first $9,000 of the state grant received in (g) is appropriately expended.

Prepare journal entries for the City of Pudding's governmental funds to record the fund financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a. A new truck for the sanitation department was ordered at a cost of $111,500.

Transaction	Fund/Activity	General Journal	Debit	Credit
a.	General Fund	Record encumbrances outstanding.
		?	?
		?		?

e. The truck ordered in (a) is received at an actual cost of $113,900. Payment is not made at this time.

Transaction	Fund/Activity	General Journal	Debit	Credit
e	General Fund	Record entry to remove encumbrances
		?	?
		?		?

g. A state grant of $50,000 is received that must be spent to promote recycling.

Transaction	Fund/Activity	General Journal	Debit	Credit
g.	Special Revenue Fund	Record state grant received for promoting recycling.
		Cash	50,000
		?		50,000

h. The first $9,000 of the state grant received in (g) is appropriately expended.

Transaction	Fund/Activity	General Journal	Debit	Credit
h.	Special revenue fund	Record cash received from the state grant.
		?	9,000
		Revenues		9,000

Prepare journal entries for the City of Pudding's governmental funds to record the government-wide financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a. A new truck for the sanitation department was ordered at a cost of $111,500.

b. The city print shop did $1,800 worth of work for the school system (but has not yet been paid).

c. An $7 million bond was issued to build a new road.

d. Cash of $157,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.

e. The truck ordered in (a) is received at an actual cost of $113,900. Payment is not made at this time.

f. Cash of $37,200 is transferred from the general fund to the capital projects fund.

g. A state grant of $50,000 is received that must be spent to promote recycling.

h. The first $9,000 of the state grant received in (g) is appropriately expended.

a. A new truck for the sanitation department was ordered at a cost of $111,500.

Transaction	Fund/Activity	General Journal	Debit	Credit
a.		Record encumbrances outstanding.
		No journal entry required

b. The city print shop did $1,800 worth of work for the school system (but has not yet been paid).

Transaction	Fund/Activity	General Journal	Debit	Credit
b.		Record amount due to internal service fund.
		No journal entry required

c. An $7 million bond was issued to build a new road.

Transaction	Fund/Activity	General Journal	Debit	Credit
c.	Governmental Activities	Record sale of bond.
		Cash	?
		Bonds payable		?

d. Cash of $157,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.

Transaction	Fund/Activity	General Journal	Debit	Credit
d.	Governmental Activities	Record authorization of transfer for construction.
		Transfers out-swimming pool	?
		cash		?
	Business Type Activities	Record payment of cash for construction.
		Cash	?
		?		?

e. The truck ordered in (a) is received at an actual cost of $113,900. Payment is not made at this time.

Transaction	Fund/Activity	General Journal	Debit	Credit
e.	Governmental Activities	Record receipt of truck
		Equipment-trucks	?
		?

f. Cash of $37,200 is transferred from the general fund to the capital projects fund.

Transaction	Fund/Activity	General Journal	Debit	Credit
f.		No journal entry required

g. A state grant of $50,000 is received that must be spent to promote recycling.

Transaction	Fund/Activity	General Journal	Debit	Credit
g.	Governmental Activities	Record state grant received for promoting recycling.
		Cash	?
		?		?

h. The first $9,000 of the state grant received in (g) is appropriately expended.

Transaction	Fund/Activity	General Journal	Debit	Credit
h.	Governmental Activities	Record cash received from the state grant.
		Expense-public service
		Cash
		Record the expenditure of the grant for recycling.
		?	?	?
		Revenues	?	?