Prepare entries to record the foregoing transactions (excluding the entries necessary to close out the fund) of the Capital Projects 6. Expendlture Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) 7. Vouchers Payable Cash 8. Encumbrances $93,000 Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Servlce Fund Cash (To record payment) 9. Expendlture Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) Vouchers Payable $234,000 Cash Prepare entries necessary to close out the Capital Projects Fund on the completion of construction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare preclosing trial balances at December 31,2026 , for the Debt Service Fund, considering only the proceeds, expenditure and transfers resulting from transactions of the Capital Projects Fund. Prepare entries to record the foregoing transactions (excluding the entries necessary to close out the fund) of the Capital Projects 6. Expendlture Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) 7. Vouchers Payable Cash 8. Encumbrances $93,000 Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Servlce Fund Cash (To record payment) 9. Expendlture Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) Vouchers Payable $234,000 Cash Prepare entries necessary to close out the Capital Projects Fund on the completion of construction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare preclosing trial balances at December 31,2026 , for the Debt Service Fund, considering only the proceeds, expenditure and transfers resulting from transactions of the Capital Projects Fund