The following events take place:
1. Hector Madras died and left 100 acres of undeveloped land to the city for a future park.
He acquired the land at $100 an acre, but at the date of his death the land was appraised at $8,000 an acre.
2. The city authorized the transfer of $100,000 of general revenues and the issuance of $1,000,000 in general obligation bonds to construct improvements on the donated land.
The bonds were sold at par.
3. The improvements were completed at a cost of $1,100,000, and the operation of the park was turned over to the City Parks Department.

Required:
Prepare entries in general journal form to record these transactions in the proper fund(s). Designate the fund in which each transaction is recorded. If the transaction did not result in a journal entry to a government fund, record the journal entry needed to reflect the information in the government-wide Statement of Net Assets.