I just want to know how to calculate Statement of revenues, exp,...... & balance sheet.

example ; how do we know the construction cost $50000000 , how do we know interest revenues $5170000

The following transactions occurred during the fiscal year July 1, 2018 to June 30, 2019: 1. The City of Spainville approved the construction of a city hall complex for a total cost of $120,000,000. A few days later, a contract with a 5 percent retainage clause was signed with Paltrow Construction for the complex. The buildings will be financed by a federal expenditure-driven grant of $25,000,000 and a general obligation bond issue of $100,000,000. During the current year, investment revenue of $4,000,000 is budgeted. (Assume the budget is recorded in the accounts and encumbrance accounting is used.) 2. The bonds were issued for $90,000,000 (the face amount of the bonds was $100,000,000). The difference between the actual cost of the project and the bond and grant proceeds was expected to be generated by investing the excess cash during the construction period. 3. The city collected the grant from the government. 4. The city invested $90,000,000. 5. The contract signed with Paltrow stipulated that the contract price included architect fees. The architects were paid their fee of $45,000 by Spainville. (Assume a Vouchers payable account is used.) 6. Paltrow submitted a progress billing for $25,000,000. The billing, less 5 percent retainage, was approved. Assume that the city will use resources from the federal grant to make this payment. 7. Investments that cost $5,000,000 were redeemed for a total of $5,020,000. Note: The $20,000 increase represents interest income. 8. Interest income totaling $3,500,000 was received in cash. 9. The contractor was paid the amount billed in transaction 6, less a 5 percent retainage. 10. The contractor submitted another progress billing for $25,000,000. The billing, less retainage, was approved. 11. Investments totaling $14,600,000 were redeemed, together with additional interest income of $1,400,000. 12. The contractor was paid the amount billed in transaction 10, less a 5 percent retainage. 13. Interest income of $250,000 was accrued. 14. Bond interest totaling $10,000,000 was paid. City of Spainville Capital Projects Fund City Hall Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended June 30, 2019 Revenues: Federal grant Interest Total revenues $25,000,000 5.170.000 30.170.000 Expenditures: Architect fees Construction costs Total expenditures 45,000 50.000.000 50.045,000 (19,875,000) Excess of expenditures over revenues Other financing sources and (uses): Long-term debt issued Bond issue discount Total other financing sources and uses: Net change in fund balance Fund balance at beginning of year Fund balance at end of year 100,000,000 (10.000.000) 90.000.000 70,125,000 $ 70.125.000 City of Spainville Capital Projects Fund City Hall Fund Balance Sheet June 30, 2019 Assets: Cash Investments Investment earnings receivable Total assets $ 1.975,000 70,400,000 250,000 $72.625.000 $ 2.500.000 2.500.000 Liabilities and Fund Balance Liabilities: Retainage payable Total liabilities Fund balance: Restricted for construction Assigned Total fund balance Total liabilities and fund balance 64,955,000 5.170.000 70.125.000 $72.625.000