$\underline{\text{ Transactions: }}$ 1 the $10 of Remaining Assets (Cash) from a Terminated

Essay

$\underline{\text{ Transactions: }}$
1. The $10 of remaining assets (cash) from a terminated Capital Projects Fund (CPF #1) were received by the General Fund.
2. General Fund resources of $250 were paid to a newly established Capital Projects Fund (CPF #2). The resources will not be repaid to the General Fund.
3. The government ordered that $140 be paid from its General Fund to the fund that services the principal and interest payments on its long-term debt.
4. The government directed that $200 be moved from the General Fund to the Jail Addition Capital Projects Fund (CPF-JA) to provide additional funding for the project. The actual payment will occur at the beginning of the next fiscal year.

$\underline{\text{ Requirement: }}$
Prepare the general journal entries using standard fund-type terminology, identifying the fund or nonfund accounts for which the entry is being prepared. Appropriate abbreviations are acceptable (e.g., GF, SRF, CPF, DSF, GCA, GLTL, OFS, or OFU). If no entry is required, write "No Entry Required" and briefly explain why. Do not include formal entry explanations or dates, but include any important assumptions made and all calculations.