No. Account Titles and Explanation Debit 1. No Entry No Entry 2. Cash 0 82000 Due...

 

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No. Account Titles and Explanation Debit 1. No Entry No Entry 2. Cash 0 82000 Due to General Fund (To record receipt) Deposit on Land Contract 82000 Cash (To record payment) 3. Cash Bond Issue Proceeds (To record bond issue proceeds received) Transfer to Debt Service Fund Cash (To record payment) 1031220 20220 Credit 0 82000 82000 1031220 20220 Encumbrances Fund Balance-Assigned 5. Due to General Fund Cash (To record payment of temporary advance) Expenditure Deposit on Land Contract Cash (To record payment of balance on the land contract) 6. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) 902000 82000 130000 760000 760000 902000 82000 82000 48000 760000 760000 7. Vouchers Payable 742000 Cash 8. Encumbrances Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Service Fund Cash (To record payment) 9. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances 89000 89890 890 202000 231000 742000 89000 89890 890 202000 231000 (To remove encumbrances) Vouchers Payable Cash (To record payment) 220000 220000 (d) Prepare a statement of revenues, expenditures, and changes in fund balance for the Capital Projects Fund. CITY OF MINDEN Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balance For the Year Ended December 31, 2026 Total Total A +A $ No. Account Titles and Explanation Debit 1. No Entry No Entry 2. Cash 0 82000 Due to General Fund (To record receipt) Deposit on Land Contract 82000 Cash (To record payment) 3. Cash Bond Issue Proceeds (To record bond issue proceeds received) Transfer to Debt Service Fund Cash (To record payment) 1031220 20220 Credit 0 82000 82000 1031220 20220 Encumbrances Fund Balance-Assigned 5. Due to General Fund Cash (To record payment of temporary advance) Expenditure Deposit on Land Contract Cash (To record payment of balance on the land contract) 6. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances (To remove encumbrances) 902000 82000 130000 760000 760000 902000 82000 82000 48000 760000 760000 7. Vouchers Payable 742000 Cash 8. Encumbrances Fund Balance-Assigned (To record encumbrances) Cash Bond Issue Proceeds (To record bond issue proceeds) Transfer to Debt Service Fund Cash (To record payment) 9. Expenditure Vouchers Payable (To record expenditure) Fund Balance-Assigned Encumbrances 89000 89890 890 202000 231000 742000 89000 89890 890 202000 231000 (To remove encumbrances) Vouchers Payable Cash (To record payment) 220000 220000 (d) Prepare a statement of revenues, expenditures, and changes in fund balance for the Capital Projects Fund. CITY OF MINDEN Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balance For the Year Ended December 31, 2026 Total Total A +A $