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Prepare journal entries for the City of Pudding's governmental funds to record the following transactions, first for fund financial statements and then for government-wide financial statements. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions.) 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). Assume print shop is a governmental activity. 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.

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