**Please prepare journal entries for government-wide financial statements** (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, put "No journal entry required")

A) budget is passed for all ongoing activities. Revenue is anticipated to be $1,023,250, with approved spending of $611,000 and operating transfers out of $336,000.

B) contract is signed with a construction company to build a new central office building for the government at a cost of $9,000,000. The county previously recorded the budget for this project.

C) Bonds are issued for $9,000,000 (face value) to finance construction of the new office building. The new building is completed. An invoice for $9,000,000 is received by the county and paid.

E) Previously unrestricted cash of $1,600,000 is set aside by county officials to begin paying the bonds issued in (c).

F) A portion of the bonds comes due, and $1,600,000 is paid. Of this total, $115,000 represents interest. The interest had not been previously accrued.