Record the following transactions in general journal form related to the capital activities of the Foster City described below. Joumal entries should be made in the spaces provided below for each fund requiring an entry. If no entry is required in a fund or in Governmental Activities, you must write NO ENTRY in order to receive credit. No subsidiary ledgers entries are required. Ignore journal entries that would be required in the General Fund. At the end of 2020, Foster City issued tax-supported bonds through its General Fund with a par value of $20,000,000 to construct a new office building. Assume the proceeds of these bonds was initially recorded in the General Fund and was then transferred to a new Office Building Capital Projects Fund they created. You do not need to make an entry for this. Assume this already occurred and was already recorded for fiscal year 2020. 1. On February 7, 2021, Foster City signed a contract with Brick-by-Brick Corporation, a local construction company, in the amount of $19,500,000 for the Office Building project. Record the appropriate journal entries below at the time the contract was signed. Office Building Capital Projects Fund: Governmental Activities: I 2. On July 21, 2021, a progress billing (invoice) of $9,600,000 was received from Brick-by-Brick Corporation for construction work performed. Record the appropriate journal entries below for this progress billing. Office Building Capital Projects Fund: Governmental Activities: 3. On July 31, 2021, the City paid the $9,600,000 progress billing (invoice) amount owed to Brick-by-Brick Corporation, less 8%, which is being retained under the contract terms pending satisfactory completion of the project. Record the appropriate journal entries below. Office Building Capital Projects Fund: Governmental Activities: I 4. After completing the building, Brick by Brick Corporation submitted a final billing of $9,800,000 to the City on December 14, 2021. Record the appropriate journal entries below for this progress billing. Office Building Capital Projects Fund: Governmental Activities: 5. On December 22, 2021, the City paid the $9,800,000 progress billing (invoice) amount owed to Brick-by-Brick Corporation, less 8%, which is being retained under the contract terms pending inspection. Record the appropriate journal entries below. Office Building Capital Projects Fund: Governmental Activities: I 6. On December 30, 2021, the Office Building passed inspection. The City's Building Inspector determined that no additional work would be required. As such, the City paid Brick-by-Brick Corporation the entire portion retained from the previous billings. The City also reclassified the newly completed capital asset now that the construction has been completed. Record the appropriate journal entries below. Office Building Capital Projects Fund: Governmental Activities