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 $94,750.
2. The city print shop did $1,500 worth of work for the school system (but has not yet been paid).
3. A(n) $12 million bond was issued at face value to build a new road.
4. The city transfers cash of $152,000 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 $99,250. Payment is not made at this time.
6. The city transfers cash of $36,600 from its general fund to a capital projects fund.
7. The city receives a state grant of $40,000 that must be spent to promote recycling by the citizens.
8. The first $7,300 of the state grant received in (g) is expended as intended.

Prepare journal entries for the City of Pudding's governmental funds to record the fund financial statements. (Select the appropriate fund for each situation when required. Enter your answers in dollars, not in millions. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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. Enter your answers in dollar, not in millons. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)