A donor made a cash contribution in the amount of $1,000,000 to the City of Memphis to be held as an endowment for the preservation and upkeep of the Lorraine Motel, home of the National Civil Rights Museum. To account for this endowment, the city has created the Lorraine Motel Endowment Fund. Under terms of the agreement, the city must invest and conserve the principal amount of the contribution in perpetuity. Earnings, measured on the accrual basis, must be used to maintain the motel. All changes in fair value do not affect earnings for transfer purposes. Earnings are transferred periodically to the Lorraine Motel Maintenance Fund, a special revenue fund.

The following are some of the transactions that took place during 2014.

1. A certificate of deposit of $500,000 was purchased on January 1st, 2014 that pays interest of 2% per annum on June 30 and December 31st each year.

2. On June 30, 2014 interest on the certificate of deposit was received by the endowment fund and transferred to the Lorraine Motel Maintenance Fund.

Fill in the following boxes to record transaction #2:

Fund Type	Account	Debit/Credit
Permanent Fund	[ Select ] ["Certificates of Deposit", "Cash"]	[ Select ] ["5,000", "10,000"]	Debit
	[ Select ] ["Revenues", "Cash"]	[ Select ] ["10,000", "5,000"]	Credit
	[ Select ] ["Intragovernment Transfer", "Other Financing Uses"]	[ Select ] ["5,000", "10,000"]	Debit
	[ Select ] ["Cash", "Certificates of Deposit"]	[ Select ] ["10,000", "5,000"]	Credit
Special Revenue Fund	[ Select ] ["Intragovernment Transfer Receivable", "Cash"]	[ Select ] ["5,000", "10,000"]	Debit
	[ Select ] ["Other Financing Sources", "Revenues"]	[ Select ] ["10,000", "5,000"]	Credit