Please assist

Prepare journal entries for the following related transactions in the fund and activity journals affected:(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

(1) A capital projects fund issued $5,000,000, 4 percent bonds for $5,050,000 to finance improvements of a park. Premiums received are to be used to service the debt issue.

(2) The Parks and Recreation Special Revenue Fund transferred $250,000 for use in construction.

(3) A construction contract was awarded in the amount of $5,200,000.

(4) A bill was received from the contractor for $2,600,000.

(5) The contractor's bill is paid, and 5% retainage is withheld.