Prepare journal entries for the City of Puddings governmental funds to record the following transactions, first for fund financial statements and then for government-wide financial statements. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions.)

a.	A new truck for the sanitation department was ordered at a cost of $111,500.
b.	The city print shop did $1,800 worth of work for the school system (but has not yet been paid). Assume print shop is a governmental activity.
c.	An $7 million bond was issued to build a new road.
d.	Cash of $157,000 is transferred from the General Fund to provide permanent financing for a municipal swimming pool that will be viewed as an Enterprise Fund.
e.	The truck ordered in (a) is received at an actual cost of $113,900. Payment is not made at this time.
f.	Cash of $37,200 is transferred from the General Fund to the Capital Projects Fund.
g.	A state grant of $50,000 is received that must be spent to promote recycling.
	h. The first $9,000 of the state grant received in (g) is appropriately expended. Transactions for FUND-BASED Financial Statements 1. Record encumbrances outstanding - General Fund. 2. Record amount due to internal service fund - General Fund. 3. Record sale of bonds - Capital Projects Fund. 4. Record authorization of transfer for construction - General Fund. 5. Record entry to remove encumbrance - General Fund. 6. Record receipt of truck - General Fund. 7.Record cash received from general fund to capital project fund - General Fund. 8. Record transfer in to capital project fund - Capital Projects Fund. 9. Record state grant received for promoting recycling. 10. Record cash received from the state grant - Special Revenue Fund. 11. Record the expenditure of the grant for recycling. Transactions for GOVERNMENT-WIDE Financial Statements 1. Record encumbrances outstanding -Governmental Activities. 2. Record amount due to internal service fund -Governmental Activities. 3. Record sale of bonds -Governmental Activities. 4. Record authorization of transfer for construction -Governmental Activities. 5. Record payment of cash for construction -Business Type Activities. 6. Record receipt of truck -Governmental Activities. 7. Record cash received from general fund to capital project fund -Governmental Activities. 8. Record state grant received for promoting recycling -Governmental Activities. 9. Record cash received from the state grant -Governmental Activities. 10. Record the expenditure of the grant for recycling. Please provide journal entries for BOTH fund and government wide financial statements SEPARATELY. Correct account names are important. Thank you a lot in advance!