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Assessment 5. Government Accounting 2 Exercise 1 Worksheet: Fund-Based and Government-Wide Journal Entries Prepare journal entries for the city of Mansion's governmental funds to record the following transactions first for fund financial statements, in Table 1, and then for government-wide financial statements, in Table 1. Public works requisitioned a new truck at a cost of $47,000 2. The print shop completed work for the public school system in the amount of $2,400 worth of (payment not yet received) 3. The city issued a S5.5 million bond to fund construction of a new bridge 4. $280,000 cash was transferred from the general fund to permanently finance a municipal swimming pool. The money will be seen as an enterprise fund 5. The requisitioned truck (see item 1) is received at an actual cost of $49,000. Payment is not made at this time 6. Cash of $64,000 is transferred from the general fund to the capital projects fund 7. The city receives a $60,000 state grant for the sole purpose of promoting recycling 8. The first $15,000 of the $60,000 state grant (see item 7) is expended appropriately 4 Table 1: Journal Entries Fund Financial Statements 5 Account Credit Debit 10 12 13 14 15 16 17 18 19 20 21 23 24