The following information pertains to Frogville's construction and financing of a new administration building:

Estimated total cost of project		$9,000,000
Project financing
State entitlement grant		$3,000,000
General obligation bonds
Face amount		$6,000,000
Stated interest rate		6%
Issue date		December 1, Year 4
Maturity date		November 30, Year 14

Frogville uses encumbrance accounting for budgetary control. Unencumbered appropriations lapse at the end of the year.

During Frogville's year ended June 30, Year 5, the following events occured that affect the capital projects fund established to account for this project:

1. July 1, Year 4 -- The capital projects fund borrowed $300,000 from the general fund for preliminary expenses.
2. July 9, Year 4 -- Engineering and planning costs of $200,000, for which no encumbrance had been recorded, were paid to Sneep Associates.
3. December 1, Year 4 -- The bonds were sold at 101. Total proceeds were retained by the capital projects fund.
4. December 1, Year 4 -- The entitlement grant was formally approved by the state, and all eligibility requirements were met.
5. April 30, Year 5 -- A $7,000,000 contract went into effect with Cap Construction, Inc., the general contractors, for the major portion of the project. The contract provides that Frogville will hold 4% of all billings pending satisfactory completion of the project.
6. May 9, Year 5 -- $1,000,000 of the state grant was received.
7. June 10, Year 5 -- The $300,000 borrowed from the general fund was repaid.
8. June 30, Year 5 -- Progress billing of $1,200,000 was received from Cap Construction.

For each of these transactions, prepare the proper journal entry for the administration building capital projects fund.

1. Record the journal entries for July 1, Year 4, if any.

2. Record the journal entries for July 9, Year 4, if any.

3. Record the journal entries for December 1, Year 4, if any, related to the sale of general obligation bonds.

4. Record the journal entries for December 1, Year 4, if any, related to the entitlement grant due from the state.

5. Record the journal entries for April 30, Year 5, if any.

6. Record the journal entries for May 9, Year 5, if any.

7. Record the journal entries for June 10, Year 5, if any.

8. Record the journal entries for June 30, Year 5, if any.