Record the appropriate journal entries for both fund financial accounting and government-wide accounting, side-to-side to show a proper comparison of the differences.
 
a) The city purchased for cash three dump trucks for $60,000 each.
 
b) The city sold for $11,000 a police car that had been purchased four years ago at a cost of $30,000.  At the time of acquisition, the city estimated that the police car had a useful life of five years and a salvage value of $5,000.
 
c) During the year, the city spent $12 million to repair a major highway through town. The city uses the standard approach regarding infrastructure assets.  
 
d) The city invested $120,000 in 2% US Treasury Bonds which mature in 2 years.  
 
e) During the year the city began construction of a new city hall.  By year-end, the city had made progress payments to the contractor of $2 million.  
 
f) The US Treasury Bonds made a semiannual interest payment to the city.  At year end, the city sold the bonds for $119,500.