Assessment Tool iFrame ctual cost when received is $\backslash (\backslash$$ $93,680\backslash ).$ Payment is subsequently made. Required: a$.$ Prepare all required journal entries for both fund and government$-$wide financial statements. Note: Select the appropriate fund for each situation when required. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.