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UESTION 49 Prepare the journal entries for the events listed below for the capit

ID: 2455730 • Letter: U

Question

UESTION 49

Prepare the journal entries for the events listed below for the capital projects funds.

The state government established a capital project fund in 2014 to build new highways. The fund is supported by a 5% tax on diesel fuel in the state. The tax is collected by private gas stations and remitted in the following month to the State.

Capital Project Fund Trial Balance:

12/31/2014

Cash                                        $9,700,000

Taxes receivable                        2,750,000

Contracts payable                                                       1,850,000

Fund Balance                                                              10,600,000

Prepare Journal Entry #3 The State awarded new contracts for road construction totaling $31,000,000.

Explanation / Answer

New contract is recorded as follows:

Date Accounts title Debit$ Credit$

Cash 31,000,000

Sales   31,000,000