#9 (25 points) On July 12, 2020, a city ordered new office equipment at an anticipated cost of $130,000. The office equipment was received on August 12, 2020 with an actual cost of $133,500. Payment was subsequently made on September 22, 2020. Required: a. Prepare all the required journal entries and identify the type of fund in which each entry was recorded for the governmental fund financial statements. b. Prepare all the required journal entries recorded for the government-wide financial statements