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 $116,000.
2. The city print shop did $3,900 worth of work for the school system (but has not yet been paid).
3. An $9 million bond was issued to build a new road.
4. Cash of $214,000 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 $119,300. Payment is not made at this time.
6. Cash of $37,800 is transferred from the general fund to the capital projects fund.
7. A state grant of $60,000 is received that must be spent to promote recycling.
8. The first $9,650 of the state grant received in (g) is appropriately expended.