Current Attempt in Progress The following events take place: $3.$ The improvements were completed at a cost of $\backslash (\backslash$$ $990,000\backslash ),$ and the operation of the park was turned over to the City Parks Department. No$.$ Account Titles and Explanation Government$-$Wide Statement of Net Position $2.$ General Fund Capital Projects Fund $($To record issuance of bonds$)($To record transfer of general revenues$)$

$3.$ Capital Projects Fund

$($To record payment$)$

$($To close expenditures and related accounts to fund balance$)$

Government$-$Wide Statement of Net Position

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