Capacitantes #5: El estudiante registrar transacciones en el Diario de un Fondo Empresarial. The City of Petracca as a consequences of COVI-19 pandemic, decides to create a sanitation Enterprise to offer its services to the public for a monthly fee. As a result, city officials approved a law establishing the Sanitation Service Enterprise Fund. Required: (30 points) Prepare journal entries for the following selected transactions for the first year of operations 2020. The Enterprise use a calendar year. Use the following accounts titles: Cash, Accounts Receivable, Prepaid Rent, Truck, Accumulated Depreciation, Interest Payable, Notes Payable, Unearned Grant Revenue, Capital Contribution from General Fund, Revenue-Services, Revenue-Grant, Salaries and Wages Expense, Maintenance Expense, Rent Expense, Depreciation Expense, Interest Expense March 1, received unrestricted funds of $500,000 from the General Fund as a permanent financing. March 15, Borrowed $200,000 from a local Bank at 10% payable on March 15, 2021. March 20, ordered a special Truck at estimated cost of $120,000. April 1, received the truck and made full payment. The actual cost was $124,000. The truck has an estimated life of 10 years and no residual value. Straight-line method is to be used. April 15, received a $100,000 state grant to help supplement the pay of employees' payroll. The money only must be used for that purpose. May 1, rented a garage for the truck at a cost of $500 per month, pay one year in advance. June 1, charges for the first month of service to the public $50,000. Of this amount collected $40,000, and bill the balance. July 1, paid wages and salaries of $24,000, using the grant received on April 15. August 1, paid truck maintenance costs of $1,200. September 1, paid wages and salaries of $24,000, using the grant received on April 15. December 1, charges for the service to the public $300,000. Of this amount collected $240,000, and bill the balance. December 31, prepare the adjusting entries for accrued interest on bank loan, depreciation of truck, and prepaid garage rent