The following information relates to grants that the City of Tampa received during its fiscal year ending December 31, 2019: Prepare journal entries and record the appropriate fund to reflect the following events and transactions. Record the complete [funds and details included) transaction(s). A. A grant of $400,000 that must be used to help training of employees. The grant is paid in cash to the city. B. The city is awarded a grant worth $250,000. The grant will be paid once the city provides acceptable receipts for training their employees. During the year, the town incurred $600,000 in allowable repair costs and the grant was paid to the city. C. A grant is awarded. The condition of the grant is if the government collects donations then the grant will match the amount one-to-one up to $10 million dollars. The government collected $15 million dollars in donations. The funds can be used in any way the government sees the need to spend the donations. The grant was received as promised. (There will be no credit for partial journal entry) B =