The City of Waterman established a capital projects fund for the construction of an access ramp from the parking garage to the city's office building to be used by individuals with disabilities. The estimated cost of the ramp is $212,000. On January 1,202, a 9 percent, $145.000 bond issue was sold at 105 with the premium transferred to the debt service fund. At that date, the county board provided a $67,000 grant. After a period of negotiation, the city council awarded a construction contract for $177,000 on April 5. 20X2. The ramp was completed on August 8, 20X2; its actual cost was $186,000. The city council approved payment of the total actual cost of the city council gave the final approval to pay for the ramp and the carpeting. After all bills were paid, the remaining fund balance was transferred to the debt service fund. Required: a. Prepare entries for the capital projects fund for 202. b. Prepare a statement of revenues, expenditures, and changes in fund balance for the capital projects fund for 202. Prepare entries for the capital projects fund for 202. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Prepare entries for the capital projects fund for 202. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. 9 Record the entry to close the revenue and other financing sources accounts. 10 Record the entry to close the expenditures and other financing uses accounts. 11 Record the transfer of the remainder to the Debt Service Fund. 12 Record the closing entry to transfer out against the unassigned fund balance. Note : O= journal entry has been entered Prepare a statement of revenues, expenditures, and changes in fund balance for the capital projects fund for 202. Note: Negative amounts and amounts to be deducted should be lindicated by minus sign