Record the appropriate journal entries for Madison City for the following transactions. The city uses encumbrance accounting and maintains a provision for uncollectible accounts.

Note: Each transaction may involve more than one fund. The appropriate fund must be identified to receive credit.

1. The Links, a city owned golf course, purchased two golf carts for a tota of $20,000. The related invoice was paid.

2. The City entered into a contract with Blue Star Construction to build a library for $3million.

3. The central motor pool billef the General Fund for $22,000 in services. The General Fund previously recorded an encumbrance for the same amount.

4. The Links issued $2.5 million in revenue bonds for the renovation of the golf course.

5. Blue Star Construction issued a progress billing for $220,000. The contract provides for a 10% retained percentage.

6. The central motor pool paid employee salaries of $60,000.

7. The General Fund paid the central motor pool invoice (item 3).

8. The Links recorded daily green fee receipts of $7,050.

9. The Links sold an old golf cart for $2,000 cash. It originally cost $10,000. The Links previousley recorded $9,000 in depreciation.

10. The Blue Star Construction progress billing (item 5) was paid.