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

1.Record sale of bonds - Governmental Activities.

2.Record completion of construction - Governmental Activities.

3.Record authorization of transfer for construction - General Fund.

4.Record transfer in of cash - Capital Projects Fund.

5.Record sale of bonds - Capital Projects Fund.

6.Record completion of construction - Capital Projects Fund.