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.

A new truck for the sanitation department was ordered at a cost of $$115,000.$

The city print shop did $$2,700$ worth of work for the school system $($but has not yet been paid$).$

A$($n$)$ $$10$ million bond was issued at face value to build a new road.

The city transfers cash of $$190,000$ from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund.

The truck ordered in $($a$)$ is received but at an actual cost of $$117,400.$ Payment is not made at this time.

The city transfers cash of $$39,800$ from its general fund to a capital projects fund.

The city receives a state grant of $$50,000$ that must be spent to promote recycling by the citizens.

The first $$7,600$ of the state grant received in $($g$)$ is expended as intended.