On February 7, 2019, Dolphin City signed a contract with JKL Construction Company in the amount of $12,000,000 for the City Hall project. Record the appropriate journal entries below at the time the contract was signed. Label each journal entry to indicate whether it is the entry for the Capital Projects Fund (for the Governmental Fund Financial Statements) or for Governmental Activities (for the Government-Wide Financial Statements). If no entry is needed, please type the words NO ENTRY below the Capital Projects Fund or Governmental Activities label.