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, state "No journal entry required")

A. A new truck for the sanitation department was ordered at a cost of $116,000. B. The city print shop did $3,300 worth of work for the school system (but has not yet been paid). Assume print shop is a government activity C. A $12 million bond was issued to build a new road D. Cash of $176,000 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 $118,100. Payment is not made at this time F. Cash of $40,000 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 $7,550 of the state grant received in (g) is appropriately expended

1. Record Encumbrances outstanding General fund 2. Record amount due to internal service fund General fund 3. Record sale of bonds Capital Project Funds 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 project fund 9. Record state grant received for promotingrecycling 10. Record cash received from the state grant Special Revenue fund 11. Record the expenditure of the grant for recycling