Prepare entries in general journal form to record the following transactions in the roadway fund general ledger accounts for city of kettering for the fiscal year 2018. use modified accrual accounting. at the beginning of the fiscal year, the fund $1,360,000 offset by assigned fund balance in the same amount. the city was awarded $4,200,000 for road inspections and repairs during the year. the award requires reimbursement for expenditures not an allotment up front. work contracted for the year amounted to $4,175,000. invoices received for the work performed totaled $4,150,000. $3,980,000 of that amount was paid in cash as of year-end. the state reimbursed the city $4,000,000 for the completed work before year-end. prepare a statement of revenues, expenditures, and changes in fund balance for the roadway fund.