hello I need assistance with numbers 5, 9d, and 12 thank you

During FY 2023, the voters of Surprise County approved construction of a $21 million police facility and an $11 million fire station to accommodate the county's population growth. The construction will be financed by tax-supported bonds in the amount of $30 nfillion, a $1 million economic stimulus grant, and a portion of future use tax revenues. During 2023 , the following events and transactions occurred. Required a. 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.) 3. Entered into a construction contract for $32 million- $21 million was for the police facility and $11 million was related to the fire station 5. Paid off the bond anticipation notes that had been outstanding 180 days. (Interest is an expenditure of the capital projects fund.) 8. The initial construction invoice, less 5 percent retainage, was paid. \begin{tabular}{|l|l|l|r|r|} \hline 8 & Construction Fund & Contracts Payable & 16,000,000 & \\ \hline & & Contracts Payable - Retained Percentage & 80,3000 \\ \hline & Cash & & 15,200,0000 \\ \hline \end{tabular} 9. The fire station was completed, and a final invoice for the remaining $5 million was received All fire station construction charges incurred can be capitalized as buildings. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{3}{*}{9a} & Construction Fund & \multicolumn{4}{|l|}{ Record the reversal of encumbrances. } \\ \hline & & Encumbrances Outstanding-Fire & (2) & 5,000,000 & \\ \hline & & Encumbrances-Fire & (2) & x & 5,000,000 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{9b} & & \multicolumn{4}{|c|}{ Record the completion of the fire station construction contract. } \\ \hline & & Construction Expenditures-Fire & 0 & 5,000,000 & \\ \hline & & Contracts Payable & 0 & & 5,000,000 \\ \hline \multirow[t]{2}{*}{9c} & Governmental Activities & \multicolumn{4}{|c|}{ Record the appropriation of funds towards completion the fire station. } \\ \hline & & Construction Work in Progress-Fire & (2) & 5,000,000 & \\ \hline \end{tabular}