During FY 2023, the voters of Surprise County approved construction of a $23 million police facility and an $13 million fire station to accommodate the countys population growth. The construction will be financed by tax-supported bonds in the amount of $34 million, a $1 million economic stimulus grant, and a portion of future use tax revenues. During 2023, the following events and transactions occurred. Required

1. Prepare journal entries to record the the following transactions in a single Surprise County Construction Fund, in a capital projects fund, and in the governmental activities general journal at the government-wide level. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in whole dollar amounts and not in millions.)