I require assistance with problem #5 please.

4. During the current year, a capital projects fund completed a new public safety building that was started in the prior year. The total cost of the project was $9.495,000. Financing for the project came from a $8,820,000 bond issue that was sold in the prior year and from a $675,000 federal capital grant received in the current year. Current-year expenditures for the project totaled $1,086,000. The full cost is attributed to the building because it was constructed on city-owned property 4a Capital Project Fund Record the funds received for the public safety building Cash | 675,000 Revenues 675,000 Record the current year's expenditure for the public safety building Construction Expenditures Cash 1,086,000 1,086,000 4c Governmental Activities Record the funds received for the public safety building Cash Program Revenues-Public Safety-Capital Grants and Contributions | 675,000 675,000 Record the current year's expenditure for the public safety building Construction Work in Progress Cash 1,086,000 1,086,000 Record the transfer of the work in progress to the capital asset Buildings Construction Work in Progress 9,495,000 9.495,000 5. The city records a half year of straight-line depreciation on capital assets placed in service during the year. The building in item 4 above has an estimated 30-year life and no salvage value 5 General Fund Governmental Activities