On July 1, 2005, the Town of Logan began two construction projects: (1) an addition to the town hall and (2) a curbing construction project financed with a special assessment. The special assessment totaled $400,000, payable by the assessed citizens in five annual installments of $80,000 beginning July 1,2005 , together with interest at 8% a year on the unpaid assessments. Other details for the fiscal year ended June 30,2006 , were as follows: Instructions Prepare journal entries for the fiscal year ended June 30, 2006, including year-end accruals but excluding closing entries, for (a) the Town of Logan Town Hall Capital Projects Fund and (b) the Town of Logan Special Revenue Fund (established to account for the proceeds of the special assessment). Do not prepare journal entries for the Town of Logan Curbing Construction Capital Projects Fund