Q4. I have a majority of the first section correct except for the two journal entries that I highlighted. Unfortunately, those journal entries are important to figure out the remaining parts and I can't figure them out. If you can please correct the highlighted parts of the journal entries in the first part and help me out with the remaining parts I'd greatly appreciate it.

The City of Minden entered into the following transactions during the year 2026. March 1 of each year. Any premium on the bond issue, as well as any balance of the Capital Projects Fund, is to be transferred directly to the Debt Service Fund. 2. An advance of $72,000 was received from the General Fund to underwrite a deposit on the land contract of $119,000. The deposit was made. 3. Bonds of $883,000 were sold for cash at 102. It was decided not to sell all the bonds because the cost of the land was less than expected. 4. Contracts amounting to $764,000 were let to Wildhorse and Company, the low bidder, for construction of the municipal building. 5. The temporary advance from the General Fund was repaid and the balance on the land contract was paid. 6. On the basis of the architect's certificate, contract billings were approved for $626,000 for the work completed to date. 7. Contract billings paid in cash by the treasurer amounted to $606,000. 8. Because of changes in the plans, the contract with Wildhorse and Company was revised to $863,000; the remainder of the bonds were sold at 101 . No. Account Titles and Explanation 1. No Entry No Entry 2. Cash Due to General Fund (To record receipt) Deposit on Land Contract Cash (To record payment) 3. Cash Bond Issue Proceeds Debit Credit 900,660 (To record bond issue proceeds received) Transfer to Debt Service Fund Cash (To record payment) 4. Encumbrances Fund Balance-Assigned 5. Due to General Fund Cash (To record payment of temporary advance) Expenditure Deposit on Land Contract Cash (To record payment of balance on the land contract) 17,660 6. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned 626000 Encumbrances (To remove encumbrances) 7. Vouchers Payable Cash 8. Encumbrances Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Service Fund Cash (To record payment) Expenditure 207000 Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) Vouchers Payable Cash (To record payment) Account Titles and Explanation Bond Issue Proceeds Transfer to Debt Service Fund Expenditures - Interest Fund Balance-Unassigned (To close nominal accounts) Transfer to Debt Service Fund Cash (To record payment) Fund Balance-Unassigned Transfer to Debt Service Fund Debit Credit Credit The City of Minden entered into the following transactions during the year 2026. March 1 of each year. Any premium on the bond issue, as well as any balance of the Capital Projects Fund, is to be transferred directly to the Debt Service Fund. 2. An advance of $72,000 was received from the General Fund to underwrite a deposit on the land contract of $119,000. The deposit was made. 3. Bonds of $883,000 were sold for cash at 102. It was decided not to sell all the bonds because the cost of the land was less than expected. 4. Contracts amounting to $764,000 were let to Wildhorse and Company, the low bidder, for construction of the municipal building. 5. The temporary advance from the General Fund was repaid and the balance on the land contract was paid. 6. On the basis of the architect's certificate, contract billings were approved for $626,000 for the work completed to date. 7. Contract billings paid in cash by the treasurer amounted to $606,000. 8. Because of changes in the plans, the contract with Wildhorse and Company was revised to $863,000; the remainder of the bonds were sold at 101 . No. Account Titles and Explanation 1. No Entry No Entry 2. Cash Due to General Fund (To record receipt) Deposit on Land Contract Cash (To record payment) 3. Cash Bond Issue Proceeds Debit Credit 900,660 (To record bond issue proceeds received) Transfer to Debt Service Fund Cash (To record payment) 4. Encumbrances Fund Balance-Assigned 5. Due to General Fund Cash (To record payment of temporary advance) Expenditure Deposit on Land Contract Cash (To record payment of balance on the land contract) 17,660 6. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned 626000 Encumbrances (To remove encumbrances) 7. Vouchers Payable Cash 8. Encumbrances Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Service Fund Cash (To record payment) Expenditure 207000 Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) Vouchers Payable Cash (To record payment) Account Titles and Explanation Bond Issue Proceeds Transfer to Debt Service Fund Expenditures - Interest Fund Balance-Unassigned (To close nominal accounts) Transfer to Debt Service Fund Cash (To record payment) Fund Balance-Unassigned Transfer to Debt Service Fund Debit Credit Credit