(Transaction Analyele) Part A. Analyze the effects of each of the following transactions on each of the funds and non-fund accounts of the City Nassau. Using Table headings below Governmental Fund Fund Financial Assets Related Liabilities - Fund Balar Part B. Indicates how each transaction would be reported in the operating statement for each fund affected. Transactions: 1. Salaries and wages paid to general government employees from unrestricted resources during the totaled $4,000,000. Salaries and wages payable at the beginning of the year totaled $80,000 and at year-end amounted to $25,000 2. The city issued $20,000,000 of 10-year, 7.5% bonds at the beginning of the year. Interest is due serni-annually at the beginning of each and at mid-year. The bonds were issued at par to provide for the construction of a new police and fire facility. 3. Indicate any accruals required at the end of the year that the bonds were issued 4. Construction costs totaling $7,500,000 were paid during the year related to the police and fire facility. A bill from the contractor requiring an additional payment of $220,500 was received before year end but was not paid by year end 5. In the beginning of yesar 2, the city paid the bond interest due and retired $2,000,000 af bonds. Before the payments were made, an adequate amount of General Fund resources was paid to the fund from which the band payments were made to provide these payments. (Analyze both transactions) & The city sold equipment that cost $100.000 and had a remaining book value of $25,000 for $20,000. There are no restrictions on the use of the sale proceeds