I need help with the ones I have wrong, I'll show in the pictures.

Chesterfield County had the following transactions.

1. A budget is passed for all ongoing activities. Revenue is anticipated to be $1,029,000 with approved spending of $630,000 and operating transfers out of $324,000.
2. A contract is signed with a construction company to build a new central office building for the government at a cost of $6,200,000. A budget for this project has previously been recorded.
3. Bonds are sold for $6,200,000 (face value) to finance construction of the new office building.
4. The new building is completed. An invoice for $6,200,000 is received and paid.
5. Previously unrestricted cash of $1,150,000 is set aside to begin paying the bonds issued in (c).
6. A portion of the bonds comes due and $1,150,000 is paid. Of this total, $155,000 represents interest. The interest had not been previously accrued.
7. Citizens' property tax levies are assessed. Total billing for this tax is $765,000. On this date, the assessment is a legally enforceable claim according to the laws of this state. The money to be received is designated for the current period and 90 percent is assumed to be collectible in this period with receipt of an additional 6 percent during subsequent periods but in time to be available to pay current period claims. The remainder is expected to be uncollectible.
8. Cash of $173,000 is received from a toll road. This money is restricted for highway maintenance.
9. The county received investments valued at $345,000 as a donation from a grateful citizen. Income from these investments must be used to beautify local parks.

Prepare the entries first for fund financial statements and then for government-wide financial statements.

FUND FIN STMT GOVT WIDE FIN STMT Credit Prepare the entries for fund financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Transaction Fund/Activity General Journal Debit a. A budget is passed for all ongoing activities. Revenue is anticipated to be $1,029,000 with approved spending of $630,000 and operating transfers out of $324,000 General Fund Record the budget for the year. Estimated revenues 1,029,000 Appropriations 630,000 Estimated other financing uses - operating transfers 324,000 Budgetary fund balance 75,000 b. A contract is signed with a construction company to build a new central office building for the government at a cost of $6.2 million. A budget for this project has previously been recorded. b. Capital Projects Fund Record encumbrances outstanding. Encumbrances - office building 6,200,000 Encumbrances outstanding 6,200,000 C. c. Bonds are sold for $6.2 million (face value) to finance construction of the new office building. Capital Projects Fund Record sale of bonds Cash Other financing sources 6,200,000 6,200,000 d. The new building is completed. An invoice for $6.2 million is received and paid. d. Capital Projects Fund Record entry to remove encumbrance. Expenditures Cash 6,200,000 6,200,000 Record invoice received for building constructed. No journal entry required Record invoice received for building constructed. No journal entry required e e. Previously unrestricted cash of $1.15 million is set aside to begin paying the bonds issued in (c). General Fund Record amount set aside to pay off bonds. Other financing uses Cash 1,150,000 1,150,000 Record transfer in into debt service fund. 1,150,000 Cash Other financing uses 1,150,000 f. 1. A portion of the bonds comes due and $1.15 million is paid. Of this total, $155,000 represents interest. The interest had not been previously accrued. Debt Service Fund Record payoff of bonds. Expenditures - bonds 995,000 Expenditures - interest 155,000 Cash 1,150,000 g. Citizens' property tax levies are assessed. Total billing for this tax is $765,000. On this date, the assessment is a legally enforceable claim according to the laws of this state. The money to be received is designated for the current period and 90 percent is assumed to be collectible in this period with receipt of an additional 6 percent during subsequent periods but in time to be available to pay current period claims. The remainder is expected to be uncollectible. g General Fund Record property taxes collectible. Property taxes receivable 765,000 Allowance for uncollectible taxes 30,600 Revenues - property taxes 734,400 h. Cash of $173,000 is received from a toll road. This money is restricted for highway maintenance. Special Revenue Fund Record cash received from toll road. Cash h. 173,000 Revenues 173,000 i. The county received investments valued at $345,000 as a donation from a grateful citizen. Income from these investments must be used to beautify local parks. i. Permanent Fund Record donations received. Investments 345,000 Revenues - donations 345,000