16. The Town of Anthrop has recorded the receipt of a $60,000 grant restricted for transporting all senior citizens to polling locations on Election Day in November of 2018. The town now spends $60,000 to transport the citizens on Election Day.

Required: Prepare the journal entry (or entries), and identify the fund for recording, to record that the town spends $60,000 of the grant it received to transport senior citizens on Election Day.