Prepare journal entries for the City of Pudding's governmental funds to record the following transactions, first for fund-based financial statements and then for government-wide financial statements.

a. A new truck for the sanitation department was ordered at a cost of $94,000.

b. The city print shop did $1,200 worth of work for the school system (but has not yet been paid).

c. An $11 million bond was issued to build a new road.

d. Cash of $140,000 is transferred from the General Fund to provide permanent financing for a municipal swimming pool that will be viewed as an Enterprise Fund.

e. The truck ordered in (a) is received at an actual cost of $96,000. Payment is not made at this time.

f. Cash of $32,000 is transferred from the General Fund to the Capital Projects Fund.

g. A state grant of $30,000 is received that must be spent to promote recycling.

h. The first $5,000 of the state grant received in (g) is appropriately expended.