1. A new truck for the sanitation department was ordered at a cost of $115,000.
2. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
3. An $10 million bond was issued to build a new road.
4. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
5. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time.
6. Cash of $39,800 is transferred from the general fund to the capital projects fund.
7. A state grant of $50,000 is received that must be spent to promote recycling.
8. The first $7,600 of the state grant received in (g) is appropriately expended.

1. A new truck for the sanitation department was ordered at a cost of $115,000.
2. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
3. An $10 million bond was issued to build a new road.
4. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
5. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time.
6. Cash of $39,800 is transferred from the general fund to the capital projects fund.
7. A state grant of $50,000 is received that must be spent to promote recycling.
8. The first $7,600 of the state grant received in (g) is appropriately expended.

1. A new truck for the sanitation department was ordered at a cost of $115,000.
2. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
3. An $10 million bond was issued to build a new road.
4. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
5. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time.
6. Cash of $39,800 is transferred from the general fund to the capital projects fund.
7. A state grant of $50,000 is received that must be spent to promote recycling.
8. The first $7,600 of the state grant received in (g) is appropriately expended.

1. A new truck for the sanitation department was ordered at a cost of $115,000.
2. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
3. An $10 million bond was issued to build a new road.
4. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
5. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time.
6. Cash of $39,800 is transferred from the general fund to the capital projects fund.
7. A state grant of $50,000 is received that must be spent to promote recycling.
8. The first $7,600 of the state grant received in (g) is appropriately expended.

Complete this question by entering your answers in the tabs below.

• FUND FIN STMT
• GOVT WIDE FIN STMT

Prepare journal entries for the City of Pudding's governmental funds to record the fund 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.)

Transaction	Fund/Activity	General Journal	Debit	Credit
a. A new truck for the sanitation department was ordered at a cost of $115,000.
a.		Record encumbrances outstanding.
b. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
b.		Record amount due to internal service fund.
c. An $10 million bond was issued to build a new road.
c.		Record sale of bonds.
d. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
d.		Record authorization of transfer for construction.
e. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time.
e.	General Fund	Record entry to remove encumbrance.
		Record receipt of truck
f. Cash of $39,800 is transferred from the general fund to the capital projects fund.
f.		Record cash received from general fund to capital project fund.
		Record transfer in to capital project fund.
g. A state grant of $50,000 is received that must be spent to promote recycling.
g.		Record state grant received for promoting recycling.
h. The first $7,600 of the state grant received in (g) is appropriately expended.
h.		Record cash received from the state grant.
		Record the expenditure of the grant for recycling.

• b govt wide fin stmt