Cash of $90,000 is transferred from a citys General Fund to start construction on a police station. The city issues a bond at its $1.8 million face value. The police station is built for $1.89 million.

a.

Assume that the city does not record the commitment. Prepare all necessary journal entries for these transactions for both fund and government-wide financial statements (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions.)