hello I need help with journal entries for numbers 7, 8, 9, and 12 .

This year Southfork began work on a senior center to hold activities for its growing senior citizen population. It is to be financed by a $5,000,000 bond issue, a $500,000 grant, and a $500,000 General Fund transfer. The following transactions occurred during the current year, 1. The General Fund transferred $500,000 to the Senior Center Capital Projects Fund. 2. A plot of land was purchased for $400,000 in cash. (This cost had not been encumbered.) 3. Preliminary planning and engineering costs of $95,000 were vouchered. (This cost had not been encumbered.) 4. A contract was signed with Sunset Construction Company for the major part of the project on a bid of $4,950,000. 5. The $5,000,000 bonds were issued at par. 6. Temporary investments were purchased at a cost of $3,500,000. 7. A payable was recorded for a $49,500 billing from the Water and Sewer enterprise fund for the cost of extending water pipes to the new building. (This cost had not been encumbered.) 8. An invoice in the amount of $1,500,000 was received from Sunset Construction Company for progress to date on the project. 9. The amount billed by the contractor less 5 percent retainage was paid. 10. Half of the planning and engineering costs and $25,000 of the water and sewer billing were paid. 11. Grant revenue of $100,000 was received in cash for construction expenditures that were considered allowabls costs in accordance with the grant agreement. 12. Closing entries were prepared as of year-end. Assume that $2,500,000 of the encumbrances outstanding will be paid from the bond proceeds and are therefore considered restricted resources. The remaining fund balance is assigned. \begin{tabular}{|c|c|c|c|} \hline General Journal & & Debit & Credit \\ \hline \multicolumn{4}{|c|}{ 1. Record the $500,000 transfer from the General Fund to the Senior Center Capital Projects Fund. } \\ \hline Cash & 0 & 500,000 & \\ \hline Other Financing Sources-Interfund Transfers In & () & & 500,000 \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ 2. Record the purchased of a plot of land for $400,000 in cash. } \\ \hline Construction Expenditures & (1) & 400,000 & \\ \hline Cash & (1) & & 400,000 \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ 3. Record the $95,000 preliminary planning and engineering costs incurred. } \\ \hline Construction Expenditures & Q1 & 95,000 & \\ \hline Vouchers Payable & Q1 & & 95,0000 \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ 4. Record the contract signing for the major part of the project on a bid of $4,950.000} \\ \hline Encumbrances & & 4,950,000 & \\ \hline Encumbrances Outstanding & (a) & & 4,950,000 \\ \hline \end{tabular} 5. Record the $5,000,000 issue of bonds at par. \begin{tabular}{|l|l|l|l|} \hline 5 & Cash & & 5,000,000 \\ \hline & Other Financing Sources-Proceeds of Bonds & & \\ \hline & & & 5,000,000 \\ \hline \end{tabular} 6. Record the purchase of $3,500,000 temporary investments. \begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{2}{*}{6} & Investments & (D) & 3,500,000 & P \\ \hline & Cash & ( & 8 & 3,500,000 \\ \hline \multicolumn{5}{|c|}{ 7. Record the $49,500 payable for extending water pipes to the new building. } \\ \hline \multirow[t]{2}{*}{7} & Construction Expenditures & Q) & 49,500 & \\ \hline & Construction Work in Progress & & & 49,500 \\ \hline \multicolumn{5}{|c|}{ 8. Record the receipt of $1,500,000 invoice for progress to date on the project. } \\ \hline 8 & Construction Expenditures & Q) & 1,500,000 & \\ \hline & = & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} 9. Record the payment of amount billed by the contractor less 5 percent retainage. 12. Record the closing entries as of year-end assuming that $2,500,000 of the encumbrances outstanding will be paid 12 \begin{tabular}{|l|l|l|} \hline \end{tabular}