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 $118,250.

The city print shop did $3,900 worth of work for the school system (but has not yet been paid).

An $8 million bond was issued to build a new road.

Cash of $237,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.

The truck ordered in (a) is received at an actual cost of $122,450. Payment is not made at this time.

Cash of $33,600 is transferred from the general fund to the capital projects fund.

A state grant of $50,000 is received that must be spent to promote recycling.

The first $8,800 of the state grant received in (g) is appropriately expended.

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. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Transaction	Fund/Activity	General Journal	Debit	Credit
a. A new truck for the sanitation department was ordered at a cost of $118,250.
a.	Governmental Activitiesselected answer correct	Record encumbrances outstanding.
		No journal entry requiredselected answer correct	not attempted	not attempted
		not attempted	not attempted	not attempted
		not attempted	not attempted	not attempted
b. The city print shop did $3,900 worth of work for the school system (but has not yet been paid).
b.	Governmental Activitiesselected answer correct	Record amount due to internal service fund.
		No journal entry requiredselected answer correct	not attempted	not attempted
		not attempted	not attempted	not attempted
		not attempted	not attempted	not attempted
c. An $8 million bond was issued to build a new road.
c.	Governmental Activitiesselected answer correct	Record sale of bonds.
		Cashselected answer correct	8,000,000selected answer correct	not attempted
		Bonds payableselected answer correct	not attempted	8,000,000selected answer correct
		not attempted	not attempted	not attempted
d. Cash of $237,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund.
d.	Governmental Activities	Record authorization of transfer for construction.
		Transfers out - swimming poolselected answer correct	237,000selected answer correct	not attempted
		Cashselected answer correct	not attempted	237,000selected answer correct
		not attempted	not attempted	not attempted
	Business Type Activitiesselected answer correct	Record payment of cash for construction.
		Cashselected answer correct	237,000selected answer correct	not attempted
		Other financing sources - transfers inselected answer incorrect	not attempted	237,000selected answer correct
		not attempted	not attempted	not attempted
e. The truck ordered in (a) is received at an actual cost of $122,450. Payment is not made at this time.
e.	Governmental Activitiesselected answer correct	Record receipt of truck
		Cashselected answer incorrect	122,450selected answer correct	not attempted
		Transfers in - general fundselected answer incorrect	not attempted	122,450selected answer correct
		not attempted	not attempted	not attempted
f. Cash of $33,600 is transferred from the general fund to the capital projects fund.
f.	Governmental Activitiesselected answer correct	Record cash received from general fund to capital project fund.
		Expenditures - truckselected answer incorrect	33,600selected answer incorrect	not attempted
		Vouchers or Accounts payableselected answer incorrect	not attempted	33,600selected answer incorrect
		not attempted	not attempted	not attempted
g. A state grant of $50,000 is received that must be spent to promote recycling.
g.	Governmental Activitiesselected answer correct	Record state grant received for promoting recycling.
		Cashselected answer correct	50,000selected answer correct	not attempted
		Deferred revenuesselected answer incorrect	not attempted	50,000selected answer correct
		not attempted	not attempted	not attempted
h. The first $8,800 of the state grant received in (g) is appropriately expended.
h.	Governmental Activitiesselected answer correct	Record cash received from the state grant.
		Cashselected answer incorrect	8,800selected answer correct	not attempted
		Deferred revenuesselected answer incorrect	not attempted	8,800selected answer correct
		not attempted	not attempted	not attempted
		Record the expense of the grant for recycling.
		Expensepublic Serviceselected answer incorrect	8,800selected answer correct	not attempted
		Cashselected answer correct	not attempted	8,800selected answer correct
		not attempted	not attempted	not attempted