Please prepare journal entries for the following in the funds and account groups shown in the multi-fund journal. This city is erecting a community center, and a capital projects fund has been established to account for its construction. Also a debt service fund has been created to account for servicing long-term debt. 1. The general fund recorded the annual budget at the beginning of the year for the general fund. Revenues are estimated to be $3,000,000, budgeted transfers from other funds are $100,000, and expenditures are estimated to be $2,900,000.