On January 2, 2011, plans and specifications for the first project, to be known as Springer Street Project, were prepared by a consulting engineer's office. The engineer sent the Street Improvement Fund an invoice for $32,000. Prepare the journal entries to record this billing and the related Vouchers Payable liability in the Street Improvement Fund and governmental activities journals. (Note: this transaction was not encumbered.)

question also requires the preparation of the journal entry by the consulting engineer's office to record the invoice of $32,000. Can you please add this journal entry to your answer?