Chesterfield County had the following transactions.

a.	A budget is passed for all ongoing activities. Revenue is anticipated to be $1,029,000 with approved spending of $630,000 and operating transfers out of $324,000.
b.	A contract is signed with a construction company to build a new central office building for the government at a cost of $6.2 million. A budget for this project has previously been recorded.
c.	Bonds are sold for $6.2 million (face value) to finance construction of the new office building.
d.	The new building is completed. An invoice for $6.2 million is received and paid.
e.	Previously unrestricted cash of $1.15 million is set aside to begin paying the bonds issued in (c).
f.	A portion of the bonds comes due and $1.15 million is paid. Of this total, $155,000 represents interest. The interest had not been previously accrued.
g.	Citizens' property tax levies are assessed. Total billing for this tax is $765,000. On this date, the assessment is a legally enforceable claim according to the laws of this state. The money to be received is designated for the current period and 90% is assumed to be collectible in this period with receipt of an additional 6% during subsequent periods but in time to be available to pay current period claims. The remainder is expected to be uncollectible.
h.	Cash of $173,000 is received from a toll road. This money is restricted for highway maintenance.
i.	The county received investments valued at $345,000 as a donation from a grateful citizen. Income from these investments must be used to beautify local parks.

Prepare the entries 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.) Record the budget for the year- general fund

Transaction	General Journal	Debit	Credit
a.

Record encumbrances outstanding- Capital Projects Fund

Transaction	General Jouranl	Debit	Credit
b.

Record sale of bonds- Capital Projects Fund

Transaction	General Journal	Debit	Credit
c

Record entry to ramove encumbrance- Capital Projects Find

Transaction	General Journal	Debit	Credit
d-1

Record invoice received for building constructed- Capital Projects fund.

Transaction	General Journal	Debit	Credit
d-2

Record invoice received for building constructed- Capital Projects Fund.

Transaction	General Journal	Debit	Credit
d-3

Record amount set aside to pay off bonds- General Fund

Transaction	General Jouranl	Debit	Credit
e-1

Record transfer in into debt service fund- Debt Service Fund

Transaction	General Journal	Debit	Credit
e-2

Record payoff of bound- debt service found

Transaction	General Jouranl	debit	Credit
f.

Record property taxes collectible- General Fund.

Transaction	General journal	debit	credit
g.

Record cash received from toll road-special revenue found.

Transaction	General journal	debit	credit
h.

Record donations receiced- Permanent Fund

Transaction	general Journal	Debit	Credit
i.