I need help with this

Just journal entry for government funds

accounts used:

• No Journal Entry Required
• Accumulated Depreciation
• Appropriations
• Budgetary Fund Balance
• Buildings
• Capital Lease Obligations Payable
• Cash
• Construction Expenditures
• Construction Work in Progress
• Encumbrances
• Encumbrances Outstanding
• Estimated Revenues
• ExpendituresGeneral Government
• ExpensesGeneral Government
• ExpensesPublic Safety
• Fund BalanceAssigned
• Fund BalanceUnassigned
• Gain on Sale of Machinery
• Interfund Transfers Out
• Land
• Loss on Sale of Machinery
• Machinery and Equipment
• Other Financing SourcesCapital Lease Agreements
• Other Financing SourcesProceeds of Capital Asset Sale
• Other Financing Uses
• Program RevenuesCulture and RecreationCapital Grants and Contributions
• Program RevenuesPublic SafetyCapital Grants and Contributions
• Revenues
• Vouchers Payable

Transaction Fund General Journal Debit Credit 1. The city received a donation of land that is to be used by Parks and Recreation to develop a public park. At the time of the donation, the land had a fair value of $4,300,000 and was recorded on the donor's books at a historical cost of $3,600,000 General Fund Governmental Activities 2. The Public Works Department sold machinery with a historical cost of $34,200 and accumulated depreciation of $28,250 for $5,525. The machinery had originally been purchased with special revenue funds General Fund Governmental Activities 3. A car was leased for the mayor's use. Since the term of the lease exceeded 75 percent of the useful life of the car, the lease was capitalized. The first payment was $1,100 and the present value of the remaining lease payments was $21,000. General Fund 3b Governmental Activities Record the lease of car to the Mayor. 4. During the current year, a capital projects fund completed a new public safety building that was started in the prior year. The total cost of the project was $9,495,000. Financing for the project came from a $8,820,000 bond issue that was sold in the prior year, and from a $675,000 federal capital grant received in the current year. Current year expenditures for the project totaled $1,086,000. The full cost is attributed to the building since it was constructed on city-owned property. 4a Capital Project FundRecord the funds received for the public safety building. 4b Record the current year's expenditure for the public safety building 4c Governmental Activities Record the funds received for the public safety building. 4d Record the current year's expenditure for the public safety building. 4e Record the transfer of the work in progress to the capital asset. 5. Due to technological developments, the city determined that the service capacity of some of the technology equipment used by general government had been impaired. The calculated impairment loss due to technology obsolescence was $1,066,000 General Fund Governmental Activities