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 $112,000.
2. The city print shop did $2,400 worth of work for the school system (but has not yet been paid).
3. A(n) $11 million bond was issued at face value to build a new road.
4. The city transfers cash of $182,000 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 $116,500. Payment is not made at this time.
6. The city transfers cash of $34,600 from its general fund to a capital projects fund.
7. The city receives a state grant of $30,000 that must be spent to promote recycling by the citizens.
8. The first $5,000 of the state grant received in (g) is expended as intended.

Fund Financial Statement:

Government wide financial statement:

Thank you in advance.

Debit Credit Transaction Fund/Activity General Journal a. A new truck for the sanitation department was ordered at a cost of $112,000. General Fund Record encumbrances outstanding. Encumbrances - truck Encumbrances outstanding a. 112,000 112,000 b. The city print shop did $2,400 worth of work for the school system (but has not yet been paid). b. General Fund Record amount due to internal service fund. Expenditures - supplies Due to internal service fund 2,400 2,400 C. c. A(n) S11 million bond was issued at face value to build a new road. Capital Projects Fund Record sale of bonds. Cash Other financing sources - bonds proceeds 11,000,000 11,000,000 d. The city transfers cash of $182,000 from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund. d. General Fund Record authorization of transfer for construction. Other financing uses - transfers out - swimming pool 182,000 Cash 182,000 e. e. The truck ordered in (a) is received but at an actual cost of $116,500. Payment is not made at this time. General Fund Record entry to remove encumbrance. Encumbrances outstanding Encumbrances - truck 112,000 112,000 Record receipt of truck Expenditures - truck Vouchers payable 116,500 116,500 f. The city transfers cash of $34,600 from its general fund to a capital projects fund. f. General Fund Record cash received from general fund to capital project fund. Other financing uses - transfers out Cash 34,600 34,600 Capital Projects Fund Record transfer in to capital project fund. Cash Other financing sources - transfers in 34,600 34,600 9. The city receives a state grant of $30,000 that must be spent to promote recycling by the citizens. g. Special Revenue Fund Record state grant received for promoting recycling. Cash Unearned grant revenue 30,000 30,000 h. The first $5,000 of the state grant received in (9) is expended as intended. h. Special Revenue Fund Record cash received from the state grant. Cash Revenues 5,000 5,000 Record the expenditure of the grant for recycling. Revenues 5,000 Cash 5,000 LITHIUM LI UUSIVE LI JUILLILIVIT VpLILITICIILTU VIULUULUVULVI VIIL,Vuu. a. Record encumbrances outstanding. No journal entry required b. The city print shop did $2,400 worth of work for the school system (but has not yet been paid). b. Record amount due to internal service fund. No journal entry required c. C. A(n) $11 million bond was issued at face value to build a new road. Record sale of bonds. Cash Bonds payable 11,000,000 11,000,000 d. The city transfers cash of $182,000 from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund. d. Governmental Activities Record authorization of transfer for construction. Transfers out - swimming pool 182,000 Cash 182,000 Record payment of cash for construction. Equipment - trucks Vouchers payable 112,000 112,000 e. The truck ordered in (a) is received but at an actual cost of $116,500. Payment is not made at this time. Record receipt of truck No journal entry required e. f. The city transfers cash of $34,600 from its general fund to a capital projects fund. f. Record cash received from general fund to capital project fund. No journal entry required 34,600 34,600 g g. The city receives a state grant of $30,000 that must be spent to promote recycling by the citizens. Record state grant received for promoting recycling. Cash Deferred revenues 40,000 X 40,000 h. h. The first $5,000 of the state grant received in (9) is expended as intended. Record cash received from the state grant. Deferred revenues Cash Record the expense of the grant for recycling. Expense - public safety Revenues x x