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 $95,250.

The city print shop did $1,200 worth of work for the school system (but has not yet been paid).

An $9 million bond was issued to build a new road.

Cash of $160,000 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 $97,650. Payment is not made at this time.

Cash of $39,000 is transferred from the general fund to the capital projects fund.

A state grant of $60,000 is received that must be spent to promote recycling.

The first $9,600 of the state grant received in (g) is appropriately expended.