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 $450,000. b) In 2020, the county receives (and pays for) $410,000 of the needed materials. The remaining materials are expected to be received next year. c) The county transferred $250,000 from the general fund to the capital projects fund. d) Actual operating revenues for 2020, all received in cash, are $340,000. 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 operating revenues for 2021, all received in cash, are $230,000. i) In 2021, the county receives $70,000 when it issues long-term bonds. j) Prepare closing journal entries for 2021