(Errors in recording interfund transfers)

Recently, the General Fund of the City of Cats received monies from the following sources:

1. $\$ 10,000$ from a Debt Service Fund when that fund was closed out after a bond issue was repaid 2. $\$ 25,000$ from the Library Fund, representing that fund's share of the annual audit 3. $\$ 5,000$ as a yearly contribution from the Royal Park Fund, to be used for general operations of the city 4. $\$ 15,000$ from the Regional Transit Authority (an Enterprise Fund) to be used to pay salaries of police riding on its buses in high-crime areas 5. $\$ 50,000$ from the federal government as a grant to fund a program for homeless accountants, of which the city already spent $\$ 35,000$, with the remainder to be spent in the latter part of the following year Each of these receipts was recorded in the General Fund as a current revenue. Do you agree? If not, how should they be recorded?