4-6. The City of Smithton applied for a competitive grant from the State government for park improvements such as upgrading hiking trails and bike paths. On May 1, 2014, the City was notified that it had been awarded a grant of $ 200,000 for the program, to be received in two installments on July 1, 2014, and July 1, 2015. The grant stipulates that $ 100,000 is for use in the each of the City’s fiscal years ending June 30, 2015 and June 30, 2016. Any amounts not expended during FY 2012 can be carried over for used in FY 2013. During FY 2015, the City expended $ 90,000 for park improvements from grant resources. Required: For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following: a. May 1, 2014, notification of grant approval. b. July 1, 2014, receipt of first installment of the grant. c. During FY 2014 to record the expenditure under the grant. d. July 1, 2015.

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Chapter1: Financial Statements And Business Decisions
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4-6. The City of Smithton applied for a competitive grant from the State government for park improvements such as upgrading hiking trails and bike paths. On May 1, 2014, the City was notified that it had been awarded a grant of $ 200,000 for the program, to be received in two installments on July 1, 2014, and July 1, 2015. The grant stipulates that $ 100,000 is for use in the each of the City’s fiscal years ending June 30, 2015 and June 30, 2016. Any amounts not expended during FY 2012 can be carried over for used in FY 2013. During FY 2015, the City expended $ 90,000 for park improvements from grant resources. Required: For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following: a. May 1, 2014, notification of grant approval. b. July 1, 2014, receipt of first installment of the grant. c. During FY 2014 to record the expenditure under the grant. d. July 1, 2015.
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