only answer the second one.

Pirate County, which uses the encumbrance accounting system and the calendar year, began operations in 2019. All appropriations lapse at year-end. Using good form, prepare the necessary journal entries to record the following transactions in the Capital Projects Fund. Record these transactions in 2020 a) In 2020, the county issues purchase orders for materials needed to construct a road totaling S480,000. b) In 2020, the county receives (and pays for) $430,000 of nie needed materials. The remaining materials are expected to be received next year. c) The county transferred $280,000 from the general fund to the capital projects fund. d) Actual property tax revenues for 2020, all received in cash, are $360,000. e) Prepare closing journal entries for 2020. Record these transactions in 2021 f) At the start of 2021, restore encumbrances of the previous year. g) In 2021, the county receives and pays for the remaining materials that were ordered in 2020. Actual cost is $35,000. h) Actual property tax revenues for 2021, all received in cash, are $250,000. i) In 2021, the county receives $90,000 when it issues long-term bonds. i) Prepare closing journal entries for 2021. Using the journal entries prepared in the previous problem (Q#18), prepare the Statement of Revemes, Expenditures and Changes in Fund Balance for the Capital Projects Fund for both 2020 and 2021, using good form. In addition, prepare the Balance Sheet at December 11, 2020 and 2021, using good form. At the end of 2019, Pirate County's Capital Projects Fund had $170,000 cash on hand, and an unreserved fund balance of $170,000. Note: you are being asked to prepare the fund financial statements for the Capital Projects Fund only. In order to keep things simple, put 2020 and 2021 in adjacent columns (side-by-side)