A local government has the following transactions during the current fiscal period.

The budget for the police department, ambulance service, and other ongoing activities is passed. Funding is from property taxes, transfers, and bond proceeds. All monetary outflows will be for expenses and fixed assets. A deficit is projected.

A bond is issued at face value to fund the construction of a new municipal building.

The government orders a computer for the tax department.

The computer is received.

The invoice for the computer is paid.

The city council agrees to transfer money from the general fund as partial payment for a special assessments construction project, but the funds have not yet been transferred. The city will be secondarily liable for any money borrowed to finance this construction.

The city council creates a motor pool to service all government vehicles. Money is transferred from the general fund to permanently finance this facility.

Property taxes are levied. Although officials believe that most of these taxes will be collected during the current period, they anticipate that a small percentage will be uncollectible.

The city collects grant money from the state that must be spent to supplement the salaries of the police force. The city has not yet made any journal entry. Appropriate payment of the supplement is viewed as an eligibility requirement.

A portion of the grant money in $($i$)$ is properly spent.

Prepare journal entries without dollar amounts for fund financial statements.

Prepare journal entries without dollar amounts for government$-$wide financial statements.