Prepare journal entries for the City of Pudding's governmental funds to record the following transactions, first for fund financial statements and then for government-wide financial statements. A new truck for the sanitation department was ordered at a cost of $115,000. The city print shop did $2,700 worth of work for the school system (but has not yet been paid). An $10 million bond was issued to build a new road. Cash of $190,000 is transferred from the general fund to provide permanent financing for a municipal swimming pool that will be viewed as an enterprise fund. The truck ordered in (a) is received at an actual cost of $117,400. Payment is not made at this time. Cash of $39,800 is transferred from the general fund to the capital projects fund. A state grant of $50,000 is received that must be spent to promote recycling. The first $7,600 of the state grant received in (g) is appropriately expended.