Let me restate this question with the full information. The state provided 66,000 in grant money to the city only for use in a recycling program. The fund financial statement was to be recorded to the special revenue fund as a debit to cash of 66,000 and a credit to unearned revenue for 66,000 to recognize that grant specific to recycling programs. Later, the city correctly spent 16,500 on recycling programs and the fund financial journal entries were to the special revenue fund to debit expenditures 16,500 and credit cash 16,500. There would not be any journal entries on the government-wide financial statements, but what would be the correct journal entries on the government-wide statements to record the 16,500 spent on recycling programs