Answer and Explanation;
City of Pudding's governmental funds
General JournalDebitCredit
a.General Fund
Dr Encumbrances Control $114,250
Cr Fund Balance - Reserved for Encumbrances $114,250
b.General Fund
Dr Expenditures (or Supplies) $3,600
Cr Due to Internal Service Fund $3,600
c.Capital Projects Fund
Dr Cash $11,000,000
Cr Other Financing Sources - Bonds Proceeds $11,000,000
d.General Fund
Dr Other Financing Uses - Transfers Out - Swimming Pool $159,000
Cr Cash $159,000
e.General Fund
Dr Fund Balance - Reserved for Encumbrances $114,250
Cr Encumbrances Control $114,250
Dr Expenditures $116,650
Cr Vouchers Payable $116,650
f.General Fund
Dr Other Financing Uses - Transfers Out $37,100
Cr Cash $37,100
Dr Capital Projects FundCash $37,100
Other Financing Sources - Transfers In $37,100
g.Special Revenue
Dr FundCash $30,000
Cr Deferred Revenues $30,000
h.Special Revenue Fund
Dr Deferred Revenues $5,700
Cr Revenues $5,700
Dr Expenditures $5,700
Cr Cash $5,700