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 $114,250. The city print shop did $3,600 worth of work for the school system (but has not yet been paid). An $11 million bond was issued to build a new road. Cash of $159,000 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 $116,650. Payment is not made at this time. Cash of $37,100 is transferred from the general fund to the capital projects fund. A state grant of $30,000 is received that must be spent to promote recycling. The first $5,700 of the state grant received in (g) is appropriately expended.