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. A new truck for the sanitation department was ordered at a cost of $118,250.

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

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

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.

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

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

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

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

Also, mention which type of fund activity it is in front of the Journal.