Please help with the ones marked incorrect

Prepare journal entries for a local government funds to record the fund financial statements. (Select the appropriate fund for each situation when required. Enter your answers in dollars, not in millions. If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Transaction Fund/Activity General Journal Debit Credit 9. The government sells 5978,000 in bonds at face value to finance the construction of a new warehouse Capital projects fund Record sale of bonds. Cash 978,000 Other financing sources - bond proceeds 978,000 a. b. A $1.22 million contract is signed for construction of the warehouse. The commitment is reported, if allowed. b. Capital projects fund Record contract for construction of warehouse. 1220,000 Encumbrances COZZUOUX Fund balance - reserved for encumbrances LA c. c. The government transfers cash of $173,000 in unrestricted funds for the eventual payment of the debt in (a). General fund Record transfer of unrestricted fund. Other financing uses - transfers out - debt service fund 173,000 Cash >> 173,000 Debt service fund Record transfer of unrestricted fund. Cash Other financing sources - transfers in-general fund slo 173,000 173.000 d. The government receives equipment for the fire department with a cost of $19.985. When ordered, an anticipated cost of $19,400 was recorded. d. General fund Record encumbrances outstanding. Fund balance - reserved for encumbrances X 19.400 Encumbrances X 19,400 * Record receipt of equipment Expenditures control - machinery and equipment Vouchers payable 19.985 Olo 19,985 e. Supplies to be used in the schools are bought for $2.350 cash. The consumption method is used. General fund Record supplies bought for cash. Inventory of supplies Cash 2.350 2.350 f. The state awards a grant of $95.500 to supplement police salaries. The money will be paid to reimburse the government but only after the supplement payments have been made. . Special revenue fund Record the grant revenue fund. Cash 95,500 Deferred revenues 95.500 g. The government mails property tax assessments to its citizens. The total assessment is $828,000, although officials anticipate that 1 percent will never be collected. The government holds an enforceable legal claim to this money. It can be spent immediately 9 General fund Record property tax assessments Taxes receivable 626,000 Revenues-property taxes 619,740 Allowance for uncollectible current taxes 6,260 FUND FIN STMT GOVT WIDE FIN STMT Prepare journal entries for a local government funds to record the government-wide financial statements. (Select the appropriate fund for each situation when required. Enter your answers in dollars, not in millions. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Transaction Fund/Activity General Journal Debit Credit a. The government sells 5978,000 in bonds at face value to finance the construction of a new warehouse Governmental Record sale of bonds Cash 978,000 Bonds payable 978,000 a. activities . A b. million contract is signed Governmental activities construction warehouse. The commitment is reported, if allowed Record contract for construction of warehouse No journal entry required c. The government transfers cash of $173,000 in unrestricted funds for the eventual payment of the debt in (a). Govemmental c. activities Record transfer of unrestricted fund. No journal entry required d. The government receives equipment for the fire department with a cost of $19.985. When ordered, an anticipated cost of $19.400 was recorded. d. Governmental activities Record receipt of equipment Machinery and equipment 19.985 Vouchers payable 19.985 e. Supplies to be used in the schools are bought for 52,350 cash. The consumption method is used. Governmental activities Record supplies purchased for cash. Inventory of supplies Cash 2.350 2,350 f. The state awards a grant of $95.500 to supplement police salaries. The money will be paid to reimburse the government but only after the supplement payments have been made. f Governmental Record the grant revenue activities Cash 95,500 Deferred revenues 95,500 xx g. The government mails property tax assessments to its citizens. The total assessment is 5620.000, although officials anticipate that 1 percent will never be collected. The government holds an enforceable legal claim to this money. It can be spent immediately Governmental g activities Record property tax assessments. Taxes receivable 628.000 Revenues-property taxes 619,740 Allowance for uncollectible current taxes 6,260 OOO