(Journal entries and financial statement presentation-interfund transactions) Following are several transactions for the City of Cricklewood:

1. The Water Purification Fund billed its customers for $\$ 124,000$. Included in this amount were $\$ 12,000$ to the General Fund (not encumbered by the General Fund) and $\$ 5,000$ to the Electric Utility Fund. Both the Water Purification Fund and the Electric Utility Fund are Enterprise Funds.

2. A Special Revenue Fund lent a Capital Projects Fund $\$ 25,000$, to be repaid in 9 months.
3. The General Fund made a permanent contribution of capital to the Civic Swimming Pool Fund, an Enterprise Fund. The amount of the contribution was $\$ 50,000$.
4. The General Fund made its annual payment of $\$ 200,000$ to a Debt Service Fund.
5. The General Fund paid $\$ 34,000$ for consulting services. At the time the transaction was incurred, a debit for the entire amount was made to Expenditures-consulting services. Later a Capital Projects Fund paid the General Fund $\$ 9,000$ for its share of the consulting costs.
Required: Prepare the journal entries necessary to record these transactions and to identify the fund or funds used.