Government accounting

Question: (10 points).[Chapter 2 and 5--CLO 3 and 4]: The following events occurred at a governmental fund: 1. On 15/5/2019: The government issues air conditioner maintenance contracts for $5,000 2. On 30/7/2019:50% of the contract was completed and the contractor billed the government $2,600 for services rendered. 3. On 20/9/2019: The contractor was paid for the services provided on 30/7/2019 4. On 31/12/2019: the government prepared the closing entry to account for the expenditures incurred and a portion of the encumbrance. 5. On 1/1/2020: (Start of year 2) the government restores the encumbrances for the remaining part of the contract. 6. On 15/9/2020: The remaining part of the service was completed for $2,400 cash. 7. On 31/12/2020: the government prepared the closing entry at the end of year 2 - Required: Record the appropriate journal entry on each of the above dates. Paragraph