Analyze the effects of the following transactions on the accounting equations of the district's numerous fund and nonfunded accounts. (Include any required year-end interest accruals in your answers.)

Indicate how each transaction should be reported in the operating statement for each affected fund. Identify both the fund and the operating statement

• The school district incurred and paid $17,600,000 in maintenance costs during the year.
• The school district issued $121.750 million in 20X6 construction bonds to finance general government capital initiatives.
• Contractors billed the school district $81,218,000 for work performed on the district's capital initiatives. By year's end, all but $12,400,000 had been paid.
• The school district incurred and paid $17,600,000 in maintenance costs during the year.