On June 1, 2015, the City of Cape May authorized the construction of a police station at an expected cost of $250,000. Financing will be provided through transfers from a Special Revenue Fund. The following transactions occurred during the fiscal year beginning June 1, 2015, relating to the Capital Project Fund. 1. The $250,000 receivable from the Special Revenue Fund was recorded. 2. The Special Revenue Fund transferred $125,000 to the Capital Project Fund to begin construction on the police station. 3. The Capital Project Fund invested the transfer of monies in a six-month certificate, at 5%. 4. A contract in the amount of $250,000 was let to the lowest bidder. 5. Architect and legal fees in the amount of $3,125 were approved for payment. There was no encumbrance for these expenditures. 6. Contract billings in the amount of $250,000 were approved for payment on the completion of the police station and the encumbrance was removed. 7. The six-month certificate was redeemed at maturity with interest revenue. 8. The Special Revenue Fund transferred the final amount of $125,000 to the Capital Projects Fund. 9. All liabilities except for the retention of 5% of the contract price were paid. 10. All requirements and obligations were completed; the final payment of the contract price was made and all nominal accounts were closed. Required: Prepare the journal entries necessary in the Capital Projects Fund to record the transactions and events described above. This has to be done in EXCEL not MICROSOFT WORD