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 $97,500. The city print shop did $3,600 worth of work for the school system (but has not yet been paid). A(n) $15 million bond was issued at face value to build a new road. The city transfers cash of $154,000 from its general fund to provide permanent financing for a municipal swimming pool that will be maintained as an enterprise fund. The truck ordered in (a) is received but at an actual cost of $100,200. Payment is not made at this time. The city transfers cash of $36,400 from its general fund to a capital projects fund. The city receives a state grant of $30,000 that must be spent to promote recycling by the citizens. The first $5,800 of the state grant received in (g) is expended as intended.