1 A special tax is levied for the funding of the special revenue fund library. The library millage is 8 mills and the value of all of the properties taxed is $200,000,000. Please record this tax levy in the special revenue fund, also taking into account that 10% is estimated to be uncollectible. 2 The general fund provides bookkeeping services to the special revenue fund. On May 31 the general fund charged $6,000 for the May bookkeeping services, and the charge was recorded in both funds. 3 It is now June 25, and the special revenue fund paid the $6,000 charged on May 31. 4 The special revenue fund needed additional cash for operating purposes, and borrowed $100,000 from the general fund. This will not be repaid for several years. 5 Each year, the general fund transfers $150,000 to the special revenue fund to financially assist the library. This is not repaid. Record this year's transfer