Record the following transactions in exact format as the table below. I need help in placing the transactions in the correct format. I am not familiar with the formatting.

1. The city approved a major capital improvement project to construct a recreational facility. The project will be financed by a bond issue of $1,500,000, transfers from the General Fund of $500,000, and a contribution from the county of $300,000. Record the budget assuming these amounts, along with an equal appropriation for the project, were adopted for 20X4.

2. The city received the countys contribution of $300,000. These resources are required to be used for the construction project. The grant is expenditure-driven. The citys policies indicate that resources restricted for a given purpose are considered expended prior to any unrestricted resources available for that purpose.

3. The city transferred $200,000 from the General Fund to the Parks and Recreation Capital Projects Fund.

4. The city issued bonds with a face (par) value of $1,500,000 at a premium of $50,000 on January 1. Bond issue costs of $15,000 were incurred. Interest of 8% per year and $100,000 of principal are due each December 31.

5. The city signed a $2,190,000 contract for construction of the new recreational facility. The process to establish the contract qualifies as a commitment under the citys commitments policy.

6. The city purchased land as the site for the facility at a cost of $110,000. Payment was made for the land.

7. The contractor billed the city $1,200,000. The city paid all but a 5% retainage.

8. The outstanding encumbrances were closed (use the transactions columns for this entry).

9. The budgetary accounts were closed at year end. Appropriations do not lapse at year end. Close the budgetary accounts in the transactions columns.

Parks and Recreation Capital Projects Fund FY 20X4 Transactions Balance Checks Balances Balances End of Year of Year Transactions Balance Sheet perating Statement Dr Account Title Dr Dr Dr Dr Cash Estimated Revenues and OFSs Appropriations Revenues - - Intergovernmental Transfer from G OFS Bond Principal OFS Bond Premium Expenditures -- Debt Service - - Bond Issue Costs Encumbrances Encumbrances Outstanding Expenditures -- Capital Outlay Contracts Payable - - Retained Percentage Change in Fund Balance