Prepare journal entries for each of the transaction: 1 The county authorized a new general obligation bond issue of $5 million par to construct an office building with ap contract price of $4,975.000. The bonds were issued for 4,980,000 2 The county levied real property taxes of $10,000,000. Eighty-five percent of the net taxes were collected immediately. Two percent of the total levy was estimated to be uncollected 3 The office building was completed, and the county paid the contract price to the contractor. 4 The General Fund transferred $500.000 to the Debt Service Fund. 5 The county paid $200.000 for interest on the bonds from the Debt Service Fund 6 $27,000 in membership fees was collected at the municipal pool 7 A county collects $130,000 in sales taxes on behalf of the cities within its boundaries 8 A private foundation contributes a stock portfolio with a fair value of $100,000 to the county. The earnings are to be used by the local park which is owned by and operated by a private foundation, and the principal is to be held intact indefinitely 9 The county sends bills out for water and sewer provided to residents, amounting to $340,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Prepare journal entries for each of the transaction: 1 The county authorized a new general obligation bond issue of $5 million par to construct an office building with ap contract price of $4,975.000. The bonds were issued for 4,980,000 2 The county levied real property taxes of $10,000,000. Eighty-five percent of the net taxes were collected immediately. Two percent of the total levy was estimated to be uncollected 3 The office building was completed, and the county paid the contract price to the contractor. 4 The General Fund transferred $500.000 to the Debt Service Fund. 5 The county paid $200.000 for interest on the bonds from the Debt Service Fund 6 $27,000 in membership fees was collected at the municipal pool 7 A county collects $130,000 in sales taxes on behalf of the cities within its boundaries 8 A private foundation contributes a stock portfolio with a fair value of $100,000 to the county. The earnings are to be used by the local park which is owned by and operated by a private foundation, and the principal is to be held intact indefinitely 9 The county sends bills out for water and sewer provided to residents, amounting to $340,000
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