A city orders a new computer for its police department that is recorded within its general fund. The computer has an anticipated cost of $91,300. Its actual cost when received is $93,680. Payment is subsequently made. a. Prepare all required journal entries for both fund and 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.)