Among the transactions and events of Kaspar City for the first four months of the fiscal year ending June 30, 2006, were the following: 2005 July 1 Billed general property taxes, $1,600,000, of which 5% was estimated to be Aug. 1 uncollectible. Issued $1 million, 20-year, 7% general obligation bonds to yield 6%, interest payable February 1 and August 1, to finance construction of a power-generating facility for the electricity utility. Sept. 1 Received invoice in General Fund for a new computer for governmental ac- counting. Cost of the computer and related software was $10,000; the related purchase order had been issued for $10,200. Oct. 1 Received invoice in General Fund for supplies received from Internal Service Fund, $1,200. The amount had not been subject to encumbrance. Instructions Prepare journal entries for the foregoing transactions or events of Kaspar City for the first four months of the fiscal year ended June 30, 2006, in all affected funds or voluntarily maintained account groups. Identify the funds or account groups. The Internal Service Fund uses the periodic inventory system.