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 $1.8 million face value. The police station is built for a total cost of $1.89 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.)

Debit Credit Transaction Fund/Activity General Journal 1. Transfer from general fund and issue of bonds for construction of police station. 1 Government Activities Record sale of bonds. 1,800,000 Cash Bonds payable > 1.800.000 Record completion of construction. 1,890.000 Buildings Cash 1,890.000 2. Transfer from general fund and issue of bonds for construction of police station. 2 Endowment Fund * Record authorization of transfer for construction. Cash Other financing sources - bond proceeds 1,800,000 1.800.000 3. Transfer from general fund and issue of bonds for construction of police station. 3 Capital Projects Fund Record transfer in of cash. Expenditures - buildings Cash 1,890,000 1.890.000 Record sale of bonds. Record completion of construction