A city orders a new computer for its police department that is recorded within its general fund. The computer has an anticipated cost of $$92,700.$ Its actual cost when received is $$94,250.$ 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.$)$