The City's Municipal Golf Course Had the Following Transactions

Essay

The City's municipal golf course had the following transactions.
1.Received a beautification (operating)grant from the state for $600,000.Received cash of $600,000.
2.Incurred and paid qualifying expenses under the state grant program in (1)above of $280,000.
3.Incurred and paid construction costs on an uncompleted clubhouse for $1,200,000.
4.Received $1,000,000 cash from a grant to assist with construction costs for the clubhouse.
Required:
Given that the golf course is operated based on user fees for upkeep,prepare the necessary journal entries for each of these transactions.