each question have there boxes form 2 to 4 you should fill them up here is the journal entre No Journal Entry Required

• Accumulated Depreciation
• Appropriations
• Bond anticipation notes payable
• Bonds Payable
• Budgetary Fund Balance
• Buildings
• Capital Lease Obligations Payable
• Cash
• Construction Expenditures
• Construction Work in Progress
• Contracts Payable
• Contracts Payable - Retained Percentage
• Encumbrances
• Encumbrances Outstanding
• Estimated Revenues
• Expenditures
• Expenses - Culture and Recreation
• Expenses - Interest on Bond anticipation notes payable
• Fund Balance?Assigned
• Fund Balance?Restricted
• Fund Balance?Unassigned
• Gain on Sale of Machinery
• Interest Expenditures
• Land
• Loss on Sale of Machinery
• Machinery and Equipment
• Other financing sources- Proceeds of capital asset sale
• Other Financing Sources?Interfund Transfers In
• Other Financing Sources?Interfund Transfers In
• Other Financing Sources?Proceeds of Bonds
• Other Financing Uses?Interfund Transfer In
• Other Financing Uses?Interfund Transfers Out
• Other Financing Uses?Proceeds of Refunding Bonds
• Premium on Bonds Payable
• Program Revenue - Economic Development
• Program Revenues?Culture and Recreation?Capital Grants and Contributions
• Program Revenues?Public Safety
• Revenues
• Vouchers Payable

Fulbright County constructed a library in one of the county's high-growth areas. The construction was funded by a number of sources. Below is selected information related to the Library Capital Project Fund. All activity related to the library construction occurred within the current fiscal year. The county operates on a calendar-year basis. Required Prepare a journal entry for capital projects fund and governmental activities at the government-wide level. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 1. The county issued $8,000,000 of 6 percent bonds at par. Proceeds from the bonds were to be used for construction of the library. 1 [Capital Projects Fund FO Governmental Activities 2. A $850,000 federal grant was received to help finance construction of the library. 2 (Capital Projects Fund PT Governmental Activities Pd 3. The Library Special Revenue Fund transferred $450,000 for use in construction of the library. 3 Capital Projects Fund Governmental Activities 4. A construction contract was awarded in the amount of $7,000,000. 4 Capital Projects Fund Governmental Activities5. The library was completed four months ahead of schedule. Total construction expenditures for the library amounted to $9,280,000 and were settled with cash. When the project was completed, the cost of the library was allocated as follows: $300,000 to land, $6,395,000 to building, and the remainder to equipment. 5a Capital Projects Fund Record the completion of construction of the library. 5b Record the payment upon completion of capital project. 5c Governmental Activities Record the completion of construction of the library. 5d Record the capitalization of each item. 6. The capital projects fund temporary accounts were closed to Fund BalanceRestricted. The resources are restricted because they were obtained from bonded debt issued exclusively for library construction. The capital projects fund was closed by transferring remaining funds to the debt service fund for use in library construction debt repayment. 6a Capital Projects Fund Close the temporary accounts to Fund BalanceRestricted. 6b Record the transfer to the debt service fund. 6c Close the remaining temporary account to Fund Balance-Restricted. 6d Governmental Activities