Prepare journal entries for the City of Pudding's governmental funds to record the following transactions, first for fund financial statements and then for government-wide financial statements.

1. A new truck for the sanitation department was ordered at a cost of $113,250.
2. The city print shop did $2,700 worth of work for the school system (but has not yet been paid).
3. An $6 million bond was issued to build a new road.
4. Cash of $202,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
5. The truck ordered in (a) is received at an actual cost of $115,350. Payment is not made at this time.
6. Cash of $35,000 is transferred from the general fund to the capital projects fund.
7. A state grant of $50,000 is received that must be spent to promote recycling.
8. The first $8,650 of the state grant received in (g) is appropriately expended.

Account Options:

• No journal entry required
• Allowance for uncollectible taxes
• Appropriations control
• Bonds payable
• Budgetary fund balance
• Buildings
• Cash
• Contracts payable
• Contribution revenue
• Deferred revenues
• Due to internal service fund
• Encumbrance control
• Encumbrances - truck
• Encumbrances control
• Encumbrances outstanding
• Equipment - trucks
• Estimated other financing uses - operating transfers
• Estimated revenues control
• Expenditure control - bonds
• Expenditure control - interest
• Expenditures - truck
• Expenditures control
• Expense
• Expense - public safety
• Expensepublic Service
• Fund balance - reserved for encumbrances
• Fund balance - reserves for encumbrances
• Interest expense
• Investments
• Other financing resources
• Other financing sources - bonds proceeds
• Other financing sources - transfers in
• Other financing sources control
• Other financing uses - transfers out
• Other financing uses - transfers out - general fund
• Other financing uses - transfers out - swimming pool
• Other financing uses control
• Property taxes receivable
• Revenues
• Revenues - donations
• Revenues - property taxes
• Revenues - reserved for highway maintenance
• Transfers in - general fund
• Transfers out - swimming pool
• Unearned grant revenue
• Vouchers or Accounts payable
• Vouchers payable

FUND FIN STMT GOVT WIDE FIN STMT Prepare journal entries for the City of Pudding's governmental funds to record the fund financial statements. (Select the appropriat situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Transaction Fund/Activity General Journal Credit a. A new truck for the sanitation department was ordered at a cost of $113,250. Record encumbrances outstanding. Debit a. Business Type Activities Capital Projects Fund General Fund Governmental Activities Special Revenue Fund b. The city print b. he school system (but has not yet been paid). ecord amount due to internal service fund. c. An $6 million bond was issued to build a new road. C. Record sale of bonds. d. Cash of $202,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund. d. Record authorization of transfer for construction. e. The truck ordered in (a) is received at an actual cost of $115,350. Payment is not made at this time. General Fund Record entry to remove encumbrance. e Record receipt of truck f. Cash of $35,000 is transferred from the general fund to the capital projects fund. f. Record cash received from general fund to capital project fund. Record transfer in to capital project fund. g. A state grant of $50,000 is received that must be spent to promote recycling. g. Record state grant received for promoting recycling. h. The first $8,650 of the state grant received in (g) is appropriately expended. h. Record cash received from the state grant. Record the expenditure of the grant for recycling. FUND FIN STMT GOVT WIDE FIN STMT Prepare journal entries for the City of Pudding's governmental funds to record the government-wide financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Debit Credit Transaction Fund/Activity General Journal a. A new truck for the sanitation department was ordered at a cost of $113,250. Record encumbrances outstanding. No journal entry required a b. The city print shop did $2,700 worth of work for the school system (but has not yet been paid). b. Record amount due to internal service fund. c. An $6 million bond was issued to build a new road. C. Record sale of bonds. d. Cash of $202,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund. d. Governmental Activities Record authorization of transfer for construction. Record payment of cash for construction. e. The truck ordered in (a) is received at an actual cost of $115,350. Payment is not made at this time. Record receipt of truck e f. Cash of $35,000 is transferred from the general fund to the capital projects fund. f. Record cash received from general fund to capital project fund. g. A state grant of $50,000 is received that must be spent to promote recycling. g Record state grant received for promoting recycling. h. The first $8,650 of the state grant received in ) is appropriately expended. h. Record cash received from the state grant. Record the expense of the grant for recycling