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 $105,500.

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

c. A(n) $12 million bond was issued at face value to build a new road.

d. The city transfers cash of $191,000 from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund.

e. The truck ordered in (a) is received but at an actual cost of $107,600. Payment is not made at this time.

f. The city transfers cash of $32,900 from its general fund to a capital projects fund.

g. The city receives a state grant of $60,000 that must be spent to promote recycling by the citizens.

h. The first $9,400 of the state grant received in (g) is expended as intended.