During FY 2023, the voters of Surprise County approved construction of a $35 million police facility and an $25 million fire station to accommodate the countys population growth. The construction will be financed by tax-supported bonds in the amount of $48 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.)

2. Prepare a Surprise County Construction Fund balance sheet for the year ended December 31, 2023. (Enter your answers in whole dollar amounts and not in millions.)

3. Prepare a Construction Fund statement of revenues, expenditures, and changes in fund balances for the year ended December 31, 2023. (Negative amounts should be indicated by a minus sign. Enter your answers in whole dollar amounts and not in millions.)