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 $105,500.
b.	The city print shop did $1,200 worth of work for the school system (but has not yet been paid). Assume print shop is a governmental activity.
c.	An $12 million bond was issued to build a new road.
d.	Cash of $191,000 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 $107,600. Payment is not made at this time.
f.	Cash of $32,900 is transferred from the General Fund to the Capital Projects Fund.
g.	A state grant of $60,000 is received that must be spent to promote recycling.
h.	The first $9,400 of the state grant received in (g) is appropriately expended.

FUND-BASED FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS