completion, the building had an appraised value of $17 million and a 40-year useful life. Required: Provide the journal entries the county should make in both the Capital Projects Fund general journal and the Governmental Activities general journal to record the lease at the date of inception. Which financial statement(s} prepared at the end of the first year would shov.T both the assets and the liahilitjj.r related to this capital lease? Prepare journal entries in an Excel spreadsheet