Among the activities of Morristown for the fiscal year beginning July 1, 2017, and ending June 30, 2018, were the following. Morristown uses encumbrance accounting:

(1) On July 1, approved the following annual budget for the special revenue fund as follows: Appropriations, $600,000; estimated revenues, $640,000.

(2) On July 1, acquired from proceeds of general tax revenues equipment costing $20,000 while the related purchase order was for $19,600. The equipment was to be used by the general government.

(3) On July 5, signed a contract for the construction of a new town hall at a total cost of $1,500,000.

(4) On June 30, 2018, the township paid the first serial maturity of $80,000 on 6% general obligation bonds that had been issued at face amount of $400,000 on June 30, 2016, including the interest.

(5) Special Revenue Fund paid expenditures of $212,000 on July 26, 2017. The township uses encumbrance accounting.

(6) On June 28, 2018, the State Revenue Department informed the Township that its share of a state-collected, locally shared tax was $340,000.

(7) On June 30, 2018, received $6,900 from the towns Enterprise Fund for the Enterprise Fund's disposal of excess supplies on the General Fund's behalf. A Payable to General Fund ledger account with a balance of $6,900 was included in the accounting records of the Enterprise Fund.

(8) During the year ended June 30, 2018, obsolete equipment with an original cost of $22,800 was disposed of for $4,800.

Required: Prepare the necessary journal entries to record the transactions. Identify the fund or account group in which the above events would be recorded.

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Transaction #	Fund/Account Group	Account Title	Debit	Credit