The City of Waterville applied for a grant from the state government to build a pedestrian bridge over the river inside the city’s park. On May 1, the city was notified that it had been awarded a grant of up to $200,000 for the project. The state will provide reimbursement for allowable expenditures. On May 5, the special revenue fund entered into a short-term loan with the General Fund for $200,000 so it could start bridge construction. During the year, the special revenue fund expended $165,000 for allowable bridge construction costs, for which it submitted documentation to the state. Reimbursement was received from the state on December 13, 2017. Required:
For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following.

a. May 5, 2017, loan from General Fund.
b. During FY 2017, bridge expenditures and submission of reimbursement documentation.
c. December 13, 2017, receipt of the grant reimbursement funds.
d. December 31, 2017, adjusting and closing entries.

The City of Waterville

a. May 5:

Debit Cash $200,000

Credit InterFund Loan Payable $200,000

To record the loan from the general fund.

b. Debit Bridge Expenditure $165,000

Credit Vouchers Payable $165,000

To record the bridge expenditure for the year.

Debit Grant Receivable from State $165,000

Credit Grant Revenue $165,000

To record the submission of documentation for reimbursement.

c. Debit Cash $165,000

Credit Grant Receivable from State $165,000

To record the receipt of grant reimbursement.

d. Debit Revenues $165,000

Credit Expenditures $165,000

To record the revenues received and the expenditures.

Explanation:

The City of Waterville's application does not attract any journal entries.  No journal entries are also made on May 1 when the city was notified of the grant award.  Journal records are made from May 5 when the short-term loan arrangement was concluded with the General Fund.

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

explanation: doctrine of respondeat superior is a legal doctrine that is commonly used in tort. this principle makes an employer or principal legally responsible for the wrongful acts done by an employee or agent, if such acts occur within the scope of the employment or agency.