Carol County administers a pension trust fund for some of its employees. The following represents some of the transactions recorded by the Carol County Pension Trust Fund. 1. Employee member cash contributions for the year totaled $80,437 and employer cash contributions totaled $68,370 2. Investments of $110,000 were made. 3. Interest earnings of $39,960 were received and recorded. 4. Investments totaling $225,000 were sold. Earnings and dividends on the investments sold totaled $2,812 5. Annuity benefits of $259,493 were paid to retirees. 6. Administrative expenses of $4,617 were accrued. 7. Accrued interest on investments totaled $12,290 at year-end. Required a. Prepare journal entries for each of the foregoing transactions in the Carol County Pension Trust Fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) View transaction list View transaction list Journal entry worksheet A C D E F G Record the $80,437 member contributions and $68,370 employer contributions received in cash. Note: Enter debits before credits.. S.No 1 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet A B C D E Record the $110,000 investments made. Note: Enter debits before credits. S.No 2 F G General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B C D E F G Record the $39,960 interest earnings received. Note: Enter debits before credits. S.No 3 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B C D E F G Record the $225,000 sale of Investments and the receipts of earnings and dividends on the investments sold which totaled $2,812. Note: Enter debits before credits. S.No 4 General Journal Debit Credit Record entry Clear entry View general journal Prev 34 of 36 Next > Journal entry worksheet < A B C D E F G Record the $259,493 Annuity benefits paid to retirees. Note: Enter debits before credits. S.No 5 General Journal Debit Credit Record entry Clear entry View general journal < Prev 34 of 36 Next Journal entry worksheet B C D E F G Record the $4,617 administrative expenses accrued. Note: Enter debits before credits. S.No 6 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A B C D E F G Record the $12,290 interest accrued on investments at year-end. Note: Enter debits before credits. S.No 7 General Journal Debit Credit Record entry Clear entry View general journal