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[The following information applies to the questions displayed below.] Evergreen County acts as the disbursing agent for a state grant for the performing arts. The

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[The following information applies to the questions displayed below.] Evergreen County acts as the disbursing agent for a state grant for the performing arts. The state is responsible for determining which local govemments are eligible for the grant money and for following up to ensure that the recipients comply with the requirements of the grant. The county receives the grant funds and disburses them according to the schedule provided by the state. When the county was asked to participate, the county's attorney was concerned that the county might be held responsible for any disallowed costs. The state agreed to accept responsibility for any disallowed costs, so the county decided to act as the custodian for the state for this grant. The schedule for the grant funds to be awarded in the current fiscal year is shown below: Exercise 8-22 (Algo) Part a Required a. Prepare the general journal entries necessary to record Evergreen County's receipt and disbursement of the grant money in March. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) a. Prepare the general journal entries necessary to record Evergreen County's recelpt and disbursement of the grant money in March. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the receipt of funds at the end of the fiscal year. Note: Enter debits betore credits. a. Prepare the general journal entries necessary to record Evergreen County's receipt and disbursement of the grant money in March. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the entry to recognize the amounts due to each grant recipient. Notet Enter debits before credits. b. Prepare the general joumal entries required to record Aspen Township's recelpt of the funds; assume that funds are to be used to construct a new performing arts center and all time and eligibility requirements have been met. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) c. How would the activities related to the grant be reported in the county's financial statements? Report in a separate custodial funds column on the statement of fiduciary net position. Report in the Government-wide financial statements. Report as part of the General fund

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