Record the following transaction in General Ledger accounts of the General Fund of Fergieville.

1. Incurred salaries of $300,000, $280,000 of which were paid.

2. A long-term note ($400,000 face value) matured. The interest of $40,000 was paid but the principal was not.

3. Purchased computers with a cost of $45,000; $22,000 was paid, the balance is due and is expected to be paid at the end of the first quarter of the next fiscal year.

4. Purchased materials for cash, $19,000. Assume purchases method of accounting for inventory.

5. Received bill from the water and sewer department for services, $7,500; $4,000 was paid.

6. Ordered, but have not yet received, materials costing $70,000.

7. Paid required annual contribution to pension paid $250,000.

8. Determined that the Capital Projects Fund should be reimbursed $3,000 for wages that should have been charged to General Fund departments but were paid from the Capital Project Fund.

9. Repaid a six-month not (face value, $50,000) and interest on the note (2,500).

10. Paid $75,000 to the Golf Course Enterprise Fund to cover its operating deficit for the year.