8. On July 21, 2019, a progress billing (invoice) of $6,500,000 was received from JKL Construction Company for construction work performed. Record the appropriate journal entries below for this progress billing. Label each journal entry to indicate whether it is the entry for the Capital Projects Fund (for the Governmental Fund Financial Statements) or for Governmental Activities (for the Government-Wide Financial Statements). If no entry is needed, please type the words NO ENTRY below the Capital Projects Fund or Governmental Activities label.