please answer the ones are marked wrong in part a Also please answer part B and part C

The City of Waterman established a capital projects fund for the construction of an access ramp from the parking garage to the city's office building to be used by individuals with disabilities. The estimated cost of the ramp is $216,000. On January 1, 20X2, a 10 percent, $152,000 bond issue was sold at 103 with the premium transferred to the debt service fund. At that date, the county board provided a $64,000 grant. After a period of negotiation, the city council awarded a construction contract for $173,000 on April 5, 20X2. The ramp was completed on August 8, 20X2; its actual cost was $180,000. The city council approved payment of the total actual cost of $180,000. In addition to the $180,000, the ramp was carpeted with all-weather material at a cost of $7,080. On November 3, 20X2, the city council gave the final approval to pay for the ramp and the carpeting. After all bills were paid, the remaining fund balance was transferred to the debt service fund. The City of Waterman established a debt service fund to account for the financial resources used to service the bonds issued to finance the ramp is $216,000. The 10 percent, $152,000 bond issue was sold at 103 on January 1, 20X2. It is a 10-year serial bond issue. The resources to pay the interest and annual principal will be from a property tax levy. Additional Information: h 1. The operating budget for 20X2 included estimated revenue of $37,100. Budgeted appropriations included $15,200 for principal, $15,200 for interest, and $5,100 for other items. The budget also included an estimated transfer in of $6,700 from the capital projects fund. 2. The property tax levy was for $43,600 and an allowance for uncollectibles of $5,100 was established. Collections totaled $36,500. The remaining taxes were reclassified as delinquent and the allowance was reduced to $2,000. The bond premium was received from the capital projects fund. 3. The current portion of the serial bonds and the interest due this year were recorded and paid. Other expenses charged to the debt service fund totaled $1,770, of which $1,390 was paid. 4. The nominal accounts were closed. Required: a. Prepare entries for the debt service fund for 20X2. (If no entry is required for a transaction/event, select "No journal entry No Event General Journal Debit Credit A 01 Estimated revenues control Estimated other financing sources - transfer in 37,100 6,700 Appropriations control Budgetary fund balance 35,500 8,300 B 2 Property taxes receivable 43,600 Allowance for uncollectibles Revenue - property tax 5,100 38,500 2b Cash 36,500 Property taxes receivable 36,500 D 20 Property taxes receivable - delinquent Allowance for uncollectibles 7,100 5,100 Property taxes receivable Allowance for uncollectibles delinquent Revenue - property tax 7,100 2,000 3,100 E 2d Cash 4,560 Other financing sources - transfer in from capital projects fund 4,560 F 3a Fxpenditures 30.400 F 3a 30,400 Expenditures Matured bonds payable Matured interest payable 15,200 15,200 G 3b Matured bonds payable Matured interest payable 15,200 15,200 Cash 30,400 H 3c . Expenditures Vouchers payable 1,770 1,770 1 3d Vouchers payable 1,390 Cash 1,390 J 3e Cash 7,080 Other financing sources - transfer in from capital projects fund 7,080 K 4a Appropriations control Budgetary fund balance 35,500 8,300 Estimated revenues control OOOO Estimated other financing sources - transfer in 37.100 6,700 b. Prepare a balance sheet for the debt service fund as of December 31, 20X2. Answer is not complete. CITY OF WATERMAN Debt Service Fund Balance Sheet December 31, 20X2 Assets: Total Assets $ 0 Liabilities: Fund Balance Spendable Assigned to Total Liabilities and Fund Balance $ 0 C. Prepare a statement of revenues, expenditures, and changes in fund balance for the debt service fund for 20X2. X Answer is not complete. CITY OF WATERMAN Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Year Ended December 31, 20X2 Revenue Expenditures 0 Total Expenditures Excess of Revenue over Expenditures Other Financing Sources (Uses) $ 0 $ 0 Fund Balance, January 1, 20X2 Fund Balance, December 31, 20X2 $ 0