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Return to Chesterfield County had the following transactions. a. A budget is passed for all ongoing activities. Revenue is anticipated to be $934,000 with approved spending of $568,000 and points operating transfers out of $312,000. b. A contract is signed with a construction company to build a new central office building for the government at a cost of $8,100,000 A budget for this project has previously been recorded. c. Bonds are sold for $8,100,000 (face value) to finance construction of the new office building. d. The new building is completed. An invoice for $8,100,000 is received and paid. e. Previously unrestricted cash of $1,520,000 is set aside to begin paying the bonds issued in (c). f. A portion of the bonds comes due and $1,520,000 is paid. Of this total, $90,000 represents Interest. The interest had not been previously accrued g. Citizens' property tax levies are assessed. Total billing for this tax Is $840,000. On this date, the assessment is a legally enforceable claim according to the laws of this state. The money to be received is designated for the current period and 90 percent is assumed to be collectible In this period with receipt of an additional 6 percent during subsequent periods but in time to be available to pay current period claims. The remainder is expected to be uncollectible. h. Cash of $167,000 is received from a toll road. This money is restricted for highway maintenance. 1. The county received investments valued at $306,000 as a donation from a grateful citizen. Income from these investments must be used to beautify local parks. Prepare the entries first for fund financial statements and then for government-wide financial statements. x Answer is not complete. Complete this question by entering your answers in the tabs below. FUND FIN GOVT WIDE STMT FIN STMTReturn to questl Transaction Fund/Activity General Journal Debit Credit a. A budget is passed for all ongoing activities. Revenue is anticipated to be $934,000 with approved spending of $568,000 and operating transfers out of $312,000 a. Governmental Activities @ Record the budget for the year. 1 Revenues x 568,000 x points Expenditures X 312,000 x Expenditures X 934,000 x b. A contract is signed with a construction company to build a new central office building for the government at a cost of $8, 100,000. A budget for this project has previously been recorded. b. Governmental Activities @ Record encumbrances outstanding c. Bonds are sold for $8,100,000 (face value) to finance construction of the new office building. C. Governmental Activities Record sale of bonds Buildings X 8, 100,000 Bonds payable 8, 100,000 d. The new building is completed. An invoice for $8,100,000 is received and paid. d. Governmental Activities Record payment made for building. 8, 100,000 8, 100,000 e. Previously unrestricted cash of $1,520,000 is set aside to begin paying the bonds issued in (c). e. Governmental Activities @ Record transfer in into debt service fund.Return to question f. A portion of the bonds comes due and $1,520,000 is paid. Of this total, $90,000 represents interest. The interest had not been previously accrued. 1 points f . Governmental Activities @ Record payoff of bonds. g. Citizens' property tax levies are assessed. Total billing for this tax is $840,000. On this date, the assessment is a legally enforceable claim according to the laws of this state. The money to be received is designated for the current period and 90 percent is assumed to be collectible in this period with receipt of an additional 6 percent during subsequent periods but in time to be available to pay current period claims. The remainder is expected to be uncollectible g. Governmental Activities Record property taxes collectible. 840,000 h. Cash of $167,000 is received from a toll road. This money is restricted for highway maintenance. h. Governmental Activities Record cash received from toll road. 167,000 167,000 i. The county received investments valued at $306,000 as a donation from a grateful citizen. Income from these investments must be used to beautify local parks. i. Governmental Activities Record donations received. 306,000 306,000