Please record the following transactions in the Capital Projects Fund in the general journal for the following transactions.

a. McDowell County issued $4,000,000, 5% bonds with interest payable on a semiannual basis on July 1 and January 1. The bonds sold for 102 on July 30, 2012. Proceeds from the bond issue were to be used for construction of the new sheriff station with all interest and premiums received to be used to service the debt issue.

b. A state grant of $250,000 was received to help finance the construction of the sheriff station.

c. The General Fund transferred $300,000 for use in the construction of the new sheriff station.

d. A federal grant of $500,000 was received to help finance the construction of the new sheriff station.

e. A construction contract was awarded to the Young Construction Company in the amount of $4,750,000.

f. The new sheriff station was completed on May 1, 2013, three months ahead of schedule. The construction expenditures amounted to $4,870,000. When the project was completed, the cost of the sheriff station was allocated to the following, $310,000 for land, $4,180,000 for the building, and the remainder to equipment.

g. The temporary accounts of the capital projects were closed to Fund Balance-Restricted. The amounts are restricted due to the bond issue that is related to the construction of the sheriff station. The capital projects fund will be closed by transferring remaining funds to the debt service fund for repayment.