During fy 2017, the voters of surprise county approved construction of a $21 million police facility and an $11 million fire station to accommodate the county's population growth. the construction will be financed by tax-supported bonds in the amount of $30 million, a $1 million economic stimulus grant, and a portion of future use tax revenues. during 2017, the following events and transactions occurred.

1. issued $100,000 of 6 percent bond anticipation notes to cover preliminary planning and engineering expenses.

2. incurred architecture and engineering costs in the amount of $60,000. they were split evenly between the two projects.

3. entered into a construction contract for $32 million—$21 million was for the police facility and $11 million was related to the fire station.