A local government has the following transactions during the current fiscal period. a. The budget for the police department, ambulance service, and other ongoing activites is passed. Funding is from property taxes, transfers, and bond proceeds. All monetary outflows will be for expenses and fixed assets. A deficlt is projected. b. A bond is issued at face value to fund the construction of a new municipal butling. c. The government orders a computer for the tax department. d. The computer is recelved. e. The involce for the computer is pard. 1. The city council agrees to transfer money from the general fund as partai payment for a special assessments construction project, but the funds have not yet been transferred. The city will be secondarlly llable for any money borrowed to finance this construction g. The city councli creates a motor pool to service all government vehicles. Money is transferred from the general fund to permanently finance this facility. h. Property taxes are levled. Although officials belleve that most of these taxes will be collected during the current period, they anticipate that a small percentage will be uncollectible. 1. The city collects grant money from the state that must be spent to supplement the salarles of the police force. The city has not yet made any journal entry. Approprlate payment of the supplement is viewed as an elligilility requirement. J. A portion of the grant money in (i) is properly spent. 1. Prepare journal entries without dollar amounts for fund financial statements. 2. Prepare journal entries without dollar amounts for government-wide financial statements