Interfund-GCA-GLTL Transactions-state of Delaware) Record the following transactions of the state of Delaware general government activities for the year ended June 30,20x6 (Amounts are stated in thousands of dollars.) Make all required entries.

1.) On September 1, 20x5, the state issued 132,000 (face amount) of 20-year bonds at a premium of 4,850 to finance construction of school buildings (owned by the state) across the state. Bond issue costs of 343 were paid from the proceeds.

2.) The state signed construction contracts totaling 168,000.

3.) The state incurred construction cost of 120,000 on school buildings. These costs included the costs incurred on buildings completed during the year, 100,000. The remaining costs 20,000 were incurred on projects still in progress at year-end.

4.) The state paid general government bond principal of 113,781 and interest of 49,037 during fiscal year 20x6.

5.) The state depreciates its buildings over 40 years and takes a full years depreciation in the year that a capital asset is placed in service.

6.) Profits in the amount of 230,000 were transferred to the General Fund from the Lottery Enterprise Fund during the year.

7.) The following capital assets were purchased with general Fund resources: Land, 22,241; Vehicles, 7670; and equipment, 4981; vehicles are depreciated using a 5-year useful life, and other equipment is depreciated using a 4-year life.

8.) The beginning balance of general government claims and judgments liabilities (all long term) was 126,499. Claims and judgments incurred during the year totaled 562,441. Actual claim payments during the year were 556,089. None of the unpaid claims and judgments at June 30,20x6, are due and payable.

9.) The states annual pension cost for the fiscal year based on an acceptable actuarial computation, with appropriate adjustments for interest on the states Net Pension Obligation and adjustments to the actuarially required contribution is 24,623. The state contributed 20,655 to the pension trust fund during the year. None of the underpayment is due and payable at June 30, 20x6.