Record the following transactions of the General Fund of Kinlaw County in its General Ledger. Also, use transaction analysis to show any effects on the GCA-GLTL accounts.

1. Payroll was approved and paid, $630,000.

2. Materials and supplies were purchased for the Fire Department on account, $13,200.

3. Recreational equipment was purchased on account for $77,850.

4. The General Fund was billed $700 by the Electric Utility Enterprise Fund for electricity for the month.

5. Payments were approved and made for the recreational equipment and the electricity, $78,550.

6. Accrued, unpaid payroll at year-end amounted to $2,700.