During 20X8, the following transfers and transactions between funds took place in the City of Matthew.

1.	On March 1, a $12,600 transfer was made from the general fund to establish a building maintenance internal service fund. Matthew uses transfer accounts for this type of transfer.
2.	On April 1, the general fund made an $12,100, six-month loan to the building maintenance service fund.
3.	On April 15, $2,480 was transferred from the general fund to the debt service fund to pay interest.
4.	On May 5, Matthews transportation service fund billed the general fund $900 for April services.

Required:

a.	Prepare journal entries and appropriate closing entries for the general fund involved that should be recorded at the time of each transfer or transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b.	Prepare journal entries and appropriate closing entries for the other fund involved that should be recorded at the time of each transfer or transaction. (Select the appropriate fund for each situation. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)