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 $45,000 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 $45,000 a year, and a driver, who earns $35,000. The town uses a rate of 30 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 $6,000. Fuel and maintenance costs: Based on experience, the driver-administrator estimates that total fuel and maintenance costs for the year will be $8,000. Billing units: To simplify its record keeping, the Motor Pool charges a fixed price per trip. Arlington's budget office estimates it will provide 800 trips to the town's departments in 2021. 6. Billed for motor vehicle services as follows: General Fund, 80 trips; Golf Course Enterprise Fund, 10 trips. Using the information above, prepare journal entries for the January transactions. Round any calculations to the nearest dollar