Government$$wide statements are on a full accrual basis; fund statements are on a modified accrual basis.

The East Eanes School District engaged in or was affected by the following events and transactions during its fiscal year ending June $30,20$X$1.$

$1.$ Teachers and other personnel earned $$350,000$ in vacations and other compensated absences that they did not take but for which they expect to be paid in the future.

$2.$ The district settled a suit brought by a student, agreeing to pay $$3$ million by December $31,20$X$2.$

$3.$ The district issued $$8$ million in GO bonds to finance an addition to its high school. By year$$end$,$ it had expended $$1$ million in construction costs.

$4.$ The district signed a one$$year $($i$.$e$.,$ short$$term$)$ lease for office space. Rent, which the county paid in its entirety, is $$40,000$ per year.

$5.$ It acquired school buses and other vehicles, financing them with an eight$$year lease. Annual lease payments are $$140,000.$ Had the district purchased the equipment outright, the price would have been $$869,371,$ reflecting an interest rate of $6$ percent.

$6.$ The district transferred $$500,000,$ representing the final year's principal payment, to a reserve fund required by the bond indenture.

$7.$ To smooth out cash flows, the district issued $90$day tax anticipation notes of $$950,000.$

$8.$ The district paid teachers and other personnel $$150,000$ for compensated absences earned in previous years.

$a.$ For each event, prepare the entries $($as required$)$ to record the transactions in the general fund or whatever other governmental fund seems most appropriate.

$b.$ Prepare the entries that would be needed to reflect the transactions and events in the district's government$$wide statements.