1 Cash 2 Building 300000000 Nonreciprocal transfer from General Fund 25250000 Cash 25250000 3 Cash 5000000 Bonds Payable 5000000 4 Accounts Receivable 4500000 Charges for Services 4500000 5 Cash 4400000 Accounts Receivables 4400000 6 Building 3500000 Cash 3500000 7 Salaries Expense 700000 Cash 700000 8 Interest Expense 400000 Interest Payable 100000 Cash 300000 91Operating Expense 10 Depreciation Expense 11 Net position, unrestricted 1100000 Accounts Payable 100000 Cash 1000000 1050000 Accumulated Depreciatic 1050000 Net position, invested in 12 capital assets, net of related Net position, invested in capital assets, net of related 13 date Nonreciprocal transfer from General Fund Net position, unrestricted Net position, unrestricted 3E+08