Chesterfield County had the following transactions. a. A budget Is passed for all ongolng activities. Revenue Is anticipated to be $976,000 with approved spending of $592,000 and operating transfers out of $331,000. b. A contract is signed with a construction company to buld a new central office bullding for the government at a cost of $8,400,000 A budget for this project has prevlously been recorded. C. Bonds are sold for $8,400,000 (face value) to finance construction of the new office building. d. The new bullding is completed. An Involce for $8,400,000 Is recelved and pald. e. Previously unrestricted cash of $1160,000 is set aside to begin paying the bonds Issued In (c). f. A portion of the bonds comes due and $1,160,000 is pald. Of this total, $180,000 represents Interest. The Interest had not been prevlously accrued. g. Cltizens' property tax levies are assessed. Total blling for this tax is $825,000. On this date, the assessment is a legally enforceable clalm according to the laws of this state. The money to be recelved is designated for the current period and 90 percent is assumed to be collectible In this period with recelpt of an additional 6 percent during subsequent perlods but In time to be avallable to pay current perlod clalms. The remainder is expected to be uncollectible h. Cash of $166,000 Is recelved from a toll road. Thls money is restricted for highway malntenance L The county recelved Investments valued at $393,000 as a donation from a grateful citizen. Income from these Investments must be used to beautify local parks. Prepare the entries first for fund financial statements and then for government-Wlde financial statements