Arlington Town uses an Internal Service Fund to account for its motor pool

activities. You have the following information:

Automobiles: The Motor Pool uses two $6-$passenger vans, each costing $$90,000$

and each estimated to have a $5-$year life when they were acquired in $2020.$

Driver salaries: The Motor Pool has a driver$-$administrator, who earns $$90,000$

a year, and a driver, who earns $$70,000.$

The town uses a rate of $33$ percent $($to cover benefits, including pensions$)$

for planning purposes.

Insurance: In $2020,$ the town purchased a $3-$year automobile accident policy

at a cost of $$12,000.$

Fuel and maintenance costs: Based on experience, the driver$-$administrator

estimates that total fuel and maintenance costs for the year will be $$16,000.$

Billing units: To simplify its record keeping, the Motor Pool charges a fixed price

per trip. Arlington's budget office estimates it will provide $1,600$ trips to the

town's departments in $2021.$

Arlington Town had the following transactions and events during January $2021$:

Paid salaries for the month in cash. $($Driver$-$administrator and driver$)$

Paid $$1,300$ cash for fuel and maintenance expenses

Recorded depreciation expense for the month.

Accrued benefits expense for the month

Recorded insurance expense for the month

Billed for motor vehicle services as follows: General Fund, $160$ trips;

Golf Course Enterprise Fund, $20$ trips.

Using the information above, prepare journal entries for the January transactions.

Round calculations to the nearest dollar.