The City's municipal golf course had the following transactions.

1. Received a beautification (operating) grant from the state for $600,000. Received cash of $600,000.

2. Incurred and paid qualifying expenses under the state grant program in (1) above of $280,000.

3. Incurred and paid construction costs on an uncompleted clubhouse for $1,200,000.

4. Received $1,000,000 cash from a grant to assist with construction costs for the clubhouse.

Required: 

Given that the golf course is operated based on user fees for upkeep, prepare the necessary journal entries for each of these transactions.