As of July 1, 2018, the City of Saratoga Springs decided to purchase a privately operated swimming pool and to create a Swimming Pool (Enterprise) Fund. During the year, the following transactions occurred: (a) A permanent contribution of $600,000 was received from the General Fund. (b) Revenue Bonds were sold at par in the amount of $1,200,000. (c) Purchased for cash several items, the cost breakdown was: land, $300,000; building, $400,000, land improvement, $400,000; equipment, $200,000; supplies, $150,000. (d) Charges for services amounted to $600,000, all received in cash. (e) Cash expenses included: salaries, $200,000; utilities, $100,000; interest (paid on 6/30/09), $72,000. (f) Supplies were consumed in the amount of $120,000. (g) Depreciation was recorded for: building, $20,000, land improvement, $20,000; equipment, $20,000. (h) The books were closed. Close all accounts to Net Assets. Required: 1. Record the above transactions in general journal form (on the books of the swimming pool fund). 2. Prepare, in good form, a Statement of Revenues, Expenses, and Changes in Fund Net Assets for the City of Saratoga Springs Swimming Pool Fund for the Year Ended June 30, 2019. 3. Prepare, in good form, a Statement of Fund Net Assets for the City of Saratoga Springs Swimming Pool Fund as of June 30, 2019. 4. Prepare, in good form, a Statement of Cash Flows for the City of Saratoga Springs Swimming Pool Fund for the Year Ended June 30, 2019. Assume all of the revenue bonds payable are for capital-related acquisitions and that the transfer was to establish working capital (i.e. a non-capital-related purpose).