1.Caleb County Golf Course paid $296,000 in operating costs. This included $96,000 in maintenance, $120,000 in salaries and fringe benefits, $35,000 to DTE for utilities, and $45,000 to the Caleb County Water Department. Prepare the entry or entries needed in the appropriate fund or funds.

2.

Caleb County golf course recorded cash receipts from golf fees and cart rentals of $354,000. Prepare the entry or entries needed in the appropriate fund or funds.