Please answer all of them

Prepare journal entries for each of the following transactions entered into by the City of Loveland. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar.)

Transaction	Fund / Governmental Activties	General Journal	Debit	Credit
1. The city received a donation of land that is to be used by Parks and Recreation to develop a public park. At the time of the donation, the land had an acquisition value of $6,200,000 and was recorded on the donors books at a historical cost of $5,500,000.
1	General Fund
	Governmental Activities
2. The Public Works Department sold machinery with a historical cost of $36,600 and accumulated depreciation of $30,500 for $5,750. The machinery had originally been purchased with special revenue funds.
2	General Fund
	Governmental Activities
3. A car was leased for the mayors use. The first payment was $1,100 and the present value of the remaining lease payments was $39,000. (Note: The initial cash payment was made by the General Fund.)
3a	General Fund
3b	Governmental Activities	Record the lease of car to the Mayor.
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 $9,970,000. Financing for the project came from a $9,200,000 bond issue that was sold in the prior year and from a $770,000 federal capital grant received in the current year. Current-year expenditures for the project totaled $1,276,000. 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.
4b		Record the current year's expenditure for the public safety building.
4c	Governmental Activities	Record the funds received for the public safety building.
4d		Record the current year's expenditure for the public safety building.
4e		Record the transfer of the work in progress to the capital asset.
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
6. Due to technological developments, the city determined that the service capacity of some of the technology equipment used by general government had been impaired. The calculated impairment loss due to technology obsolescence was $1,256,000.
6	General Fund
	Governmental Activities