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

In Fulbright County, the Parks and Recreation Department constructed a library in one of the county's high growth areas. The construction was funded by a number of sources. Below is selected information related to the Library Capital Project Fund. All activity related to the library construction occurred within the 2017 fiscal year. Required Prepare a journal entry for capital projects fund and governmental activities at the government-wide level. (If no entry is required for a transaction/event, select "No ournal Entry Required" in the first account field.) Transaction Fund General Journal Debit Credit 1. The county issued $6,300,000, 6 percent bonds, with interest payable semiannually on June 30 and December 31. The bonds sold for 101 on July 30, 2016. Proceeds from the bonds were to be used for construction of the library, with all interest and premiums received to be used to service the debt issue. Assume the premium and interest are recorded directly in the debt service fund Capital Projects Fund Governmental Activities 2. A $680,000 federal grant was received to help finance construction of the library. Capital Projects Fund Governmental Activities 3. The Library Special Revenue Fund transferred $280,000 for use in construction of the library Capital Projects Fund Governmental Activities 4. A construction contract was awarded in the amount of $6,830,000 4 Capital Projects Fund Governmental Activities 5. The library was completed on June 1, 2017, four months ahead of schedule. Total construction expenditures for the library amounted to $7,248,500 When the project was completed, the cost of the library was allocated as follows: $215,000 to land, $6,310,000 to building, and the remainder to equipment. 5a Capital Projects Fund Record the completion of construction of the library 5b Record the payment upon completion of capital project. 5c Governmental Activities Record the completion of construction of the library. 5d Record the capitalization of each item 6. The capital projects fund temporary accounts were closed to Fund Balance-Restricted. The resources are restricted because they were obtained from bonded debt issued exclusively for library construction. The capital projects fund was closed by transferring remaining funds to the debt service fund for use in library construction debt repayment. 6a Capital Projects Fund Close the temporary accounts to Fund Balance-Restricted 6b Record the transfer to the debt service fund. 6c Close the remaining temporary account to Fund Balance-Restricted 6d Governmental Activities