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. A(n) $9 million bond was issued at face value to build a new road.
4. The city transfers cash of $214,000 from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund.
5. The truck ordered in (a) is received but at an actual cost of $119,300. Payment is not made at this time.
6. The city transfers cash of $37,800 from its general fund to a capital projects fund.
7. The city receives a state grant of $60,000 that must be spent to promote recycling by the citizens.
8. The first $9,650 of the state grant received in (g) is expended as intended.