Record the following journal entries for a Capital projects fund: a. The City Council authorizes construction of a fire station to be financed by issuing bonds in the amount of $5,000,000. The capital projects fund records appropriations as a memorandum entry only (does not record the budget in accounts). b. The General fund loans the Capital projects fund $100,000 for initial expenses c. The Capital projects fund issues bonds in the amount of $5,000,000 d. The Capital projects fund issues a construction contract for $5,000,000 that has specified 5% will be retained until the building is complete and passes inspections e. The contractor bills the city $2,000,000 for construction so far f. The Capital projects fund repays the General fund for the lloan . g. The Capital projects fund pays the contractor