The fund financial statement journal entries were to the street department fund debiting 51,700, crediting accounts payable 51,700 for the order placed by the city for the street department truck. Later, when the street department received the truck and paid the invoice with the final price of the truck which was 53,900 the street department fund Accounts Payable was debited 51,700 and Vehicles & Equipment was debited for 2,200 and cash was credited 53,900. In this scenario, would there be any journal entries for the delivery and payment for the truck in the amount of 53,900 on the government-wide financial statement