$10,000,000 Face Amount of Bonds Payable Were Sold at Par

$10,000,000 face amount of bonds payable were sold at par by a governmental unit, with the proceeds to be used for the construction of a new building. This building was completed at a total cost of $10,000,000.
Required
Prepare the journal entries necessary to record the above events, omitting budgetary and closing entries, assuming:
a. The governmental unit is the general fund, and the debt will be serviced by general tax revenues.
b. The governmental unit is an enterprise fund, and the debt will be serviced by user fees.
Specify the funds for which your entries are made.