A.
1.) Estimated bond proceeds 8,500,000
Estimated revenue-grant 1,000,000
Estimated revenue-interest 200,000
Appropriations- Capital Projects 10,000,000
Appropriations- Cost of Bonds 180,000

2.) Cash 8,620,000
Issue costs 180,000
Other financing sources-bond proceeds(face value) 8,500,000
Other financing sources-bond proceeds(bond premium) 300,000

3....

000 1 10 120 140 180 2 200 2012 3 300 31 340 380 4 400 440 5 500 6 60 620 640 7 700 720 740 8 880 9 account appropri asset b balanc bond c capit cash chang construct cost d debt dec defer encumbr end entri estim excess expenditur expens face financ fund govern government government-wid grant interest invest issu liabil payabl premium proceed project receiv report reserv revenu revenue-gr revenue-interest secur servic sheet sourc sources-bond statement total transfer transfer-out unassign use valu wide would year