(a) Prepare a journal entry to record $475,000 for police department salaries during a month.

(b) The City of Grand Marais uses encumbrance accounting. On May 6, a purchase order was approved and issued for supplies in the amount of $6,000. Grand Marais received these supplies on June 2, and the $6,000 invoice was approved for payment. What General Fund journal entry or entries should Grand Marais make on June 2, upon receipt of the supplies and approval of the invoice?

(c) In the current fiscal year, Casper County issued $10,000,000 in general obligation term bonds at 102 for construction of a new county complex. The county is required to use any accrued interest or premiums for servicing the debt issue. Prepare journal entries to record the bond issuance at the fund and government-wide levels?