The following transactions and events (among others) affected the state of Texva during 20X6.
1. It was discovered that in 20X5, $440,000 of expenditures properly chargeable to Highway Patrol—Salaries and Wages in the General Fund had been inadvertently charged to the Highway Department—Salaries and Wages account in Special Revenue Fund #4. The amount was repaid during 20X6.
2. The Health Department, which is financed from Special Revenue Fund #2, entered a capital lease for equipment with a capitalizable cost of $600,000. (The capital lease has a 6% effective interest rate and $100,000 was paid upon entering the lease.)
3. Special Revenue Fund #4 was reimbursed for $700,000 of 20X6 salaries and wages for Highway Department employees working on a bridge construction project, which is financed by serial bonds and accounted for in Capital Projects Fund #7.
4. The first annual $100,000 payment on the Health Department equipment capital lease (transaction 2) was made, and $60,000 accumulated depreciation was recorded.
5. A 3-year advance was made from unassigned resources of the General Fund to Debt Service Fund #12, $500,000.
6. Serial bonds, $4,000,000, were issued at 96 to finance a construction project being financed from Capital Projects Fund #7.
7. After its accounts were closed for 20X6, the $375,000 net assets (cash) of term bond Debt Service Fund #1 were transferred to establish Debt Service Fund #14 to service the serial bonds issued at transaction 6, and Debt Service Fund #1 was abolished.
8. Health Department land and buildings—originally purchased through Special Revenue Fund #2 for $50,000 and $450,000, respectively—were sold for $12,000,000, and the proceeds were recorded in Special Revenue Fund #2. Accumulated depreciation of $300,000 had been recorded on the buildings.
9. Although the actuarially required payment from the General Fund to the state pension plan was $15,000,000, only $6,000,000 was paid during 20X6. The 20X7 appropriation bill enacted recently provides for another $2,000,000 payment on the 20X6 contribution—which normally would have been paid from assets on hand at the end of 20X6 and was considered due and payable at that time. The $2,000,000 payment was provided for by continuing the 20X6 appropriations for that purpose, but it is uncertain when the remaining $7,000,000 will be paid.

Required
Prepare the journal entries to record these transactions and events in the general ledgers of the various governmental funds and GCA-GLTL accounts of the state of Texva. Assume that an appropriate series of Revenues, Expenditures, General Capital Assets, and General Long-Term Liabilities accounts is used in each general ledger.