A city transfers cash of $$90,000$ from its general fund to start construction on a police station. The city issues a bond at its $$1\mathrm{.}8$ million face value. The police station is built for a total cost of $$1\mathrm{.}89$ million.

a$.$ Prepare all necessary journal entries for these transactions for both fund and government$-$wide financial statements. Assume that the city does not record the commitment for this construction. $($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. Enter your answers in dollar, not in millons.$)$

$\backslash$table$[[$Transaction$,$Fund$/$Activity$,$General Journal,$],[1.$ Transfer from general fund and issue of bonds for construction of police station.,,,$],[1,,$Record sale of bonds.,$],[,,,],[,,,],[,,,],[,,,],[,,,]]$

Transfer from general fund and issue of bonds for construction of police station.

$\backslash$table$[[2,,$Record authorization of transfer for construction.,$],[,,,],[,,,],[,,,],[,,,]]$

Transfer from general fund and issue of bonds for construction of police station.

$3$

$\backslash$table$[[,$Record transfer in of cash.,$],[,,]]$