Hi I just need c, (a and b are correct.)

Evergreen County acts as the disbursing agent for a state grant for the performing arts. The state is responsible for determining which local governments are eligible for the grant money and for following up to ensure that the recipients comply with the requirements of the grant. The county receives the grant funds and disburses them according to the schedule provided by the state. When the county was asked to participate, the countys attorney was concerned that the county might be held responsible for any disallowed costs. The state agreed to accept responsibility for any disallowed costs, so the county decided to act as the custodian for the state for this grant.

The schedule for the grant funds to be awarded in the current fiscal year is shown below:

City of Boulder	$	2,100,000
Aspen Township		1,400,000
Snowton		900,000
Firtree Village		600,000
Total	$	5,000,000

a. Prepare the general journal entries necessary to record Evergreen Countys receipt and disbursement of the grant money in March. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

b. Record the disbursement of the grant funds in March.

c. Record the entry to recognize the amounts due to each grant recipient.

No	Transaction	General Journal	Debit	Credit
A	1	Cash	5,000,000
		Due to City of Boulder		2,100,000
		Due to Aspen Township		1,400,000
		Due to Snowton		900,000
		Due to Firtree Village		600,000
B	2	Due to City of Boulder	2,100,000
		Due to Aspen Township	1,400,000
		Due to Snowton	900,000
		Due to Firtree Village	600,000
		Cash		5,000,000
C	3