I need help I have been trying to figure out the amounts but now an stuck. Please help

No. Account Titles and Explanation Credit 2. Cash Due to General Fund 77,000 (To record receipt) Deposit on Land Contract Cash | | 77,000 (To record payment) Cash 841,500 Bond Issue Proceeds 841,500 (To record bond issue proceeds received) Transfer to Debt Service Fund 16,500 Cash 16,500 (To record payment) Encumbrances 710,000 Fund Balance-Assigned 710,000 Due to General Fund 77,000 Cash (To record payment of temporary advance) Expenditure 108,000 77,000 Deposit on Land Contract 77,000 Cash 31,000 (To record payment of balance on the land contract) Expenditure 576,000 Vouchers Payable 576,000 (To record expenditure) Fund Balance-Assigned 576,000 Encumbrances 576,000 [T vAamamiiA Amcmalheaman~) Vouchers Payable Cash Encumbrances Fund Balance-Assigned To record encumbrances) _ Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Service Fund Cash (To record payment) Expenditure Vouchers Payable 226,000 226,000 (To record expenditure) Fund Balance-Assigned 229,000 Encumbrances (To remove encumbrances) 229,000 ' Vouchers Payable (To record payment) ' 245,000 ' 245,000 \fAccount Titles and Explanation Bond Issue Proceeds Transfer to Debt Service Fund Expenditure Fund Balance-Unassigned (To close nominal accounts) Transfer to Debt Service Fund Cash (To record payment) Fund Balance Transfer to Debt Service Fund Debit Credit CITY OF MINDEN Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balance For the Year Ended December 31, 2026 Revenues $ Bond Issue Proceeds Total Expenditure Transfer to Debt Service Fund Total Excess to Fund Balance v Balance - January 1 v Less v | Transfer from Capital Projects Fund-Residual Equity Balance - December 31 v $ \fThe City of Minden entered into the following transactions during the year 2026. i A bond issue was authorized by vote to provide funds for the construction of a new municipal building, which it was estimated would cost $920,000. The bonds are to be paid in 10 equal installments from a Debt Service Fund, and payments are due March 1 of each year. Any premium on the bond issue, as well as any balance of the Capital Projects Fund, is to be transferred directly to the Debt Service Fund. 2. An advance of $77,000 was received from the General Fund to underwrite a deposit on the land contract of $108,000. The deposit was made. 3 Bonds of $825,000 were sold for cash at 102. It was decided not to sell all the bonds because the cost of the land was less than expected. 4, Contracts amounting to $710,000 were let to Bridgeport and Company, the low bidder, for construction of the municipal building. 5. The temporary advance from the General Fund was repaid and the balance on the land contract was paid. 6. On the basis of the architect's certificate, contract billings were approved for $576,000 for the work completed to date. 7. Contract billings paid in cash by the treasurer amounted to $557,000. 8. Because of changes in the plans, the contract with Bridgeport and Company was revised to $805,000; the remainder of the bonds were sold at 101. 9. Before the end of the year, the building had been completed, and additional contract billings amounting to $226,000 approved. All contract billings were paid by the treasurer to the contractor in final payment for the work.