The following relate to the town of Coupland (dollar amounts in thousands):

Revenue to be recognized in special revenue funds

a. $0
b. $140
c. $900
d. $1,260
e . $1,040
f. $1,400
g. $2,200
h. $4,000
i. $6,300
j. $8,000
k. $8,500
l. $10,400

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Historical cost of equipment held in a vehicle repair service that provides service to other departments on a cost- reimbursement basis; the equipment has a 10-year life with no salvage value Property taxes levied and collected Hotel taxes (restricted to promotion of tourism) collected Proceeds of bonds to build a parking garage that must be repaid from user charges Proceeds of general obligation bonds to finance construction of a new city hall; the building, which was completed dur- ing the year, has a useful life of 30 years with no salvage value Proceeds of a federal grant to hire addi- tional police officers Fees charged to, and collected from, cus- tomers by the electric utility $1,400 $6,300 $1,200 $4,000 $9,000 $1,000 $8,000