During the current fiscal year, the following transactions (summarized) occurred in the City of Guaraguao Information Technology Internal Service Fund: 1. Employees were paid $290,000 wages in cash. 2. Utility bills received from the Town of Berthoud's Utility Fund during the year amounted to $23,500. The amount had previously been accrued by the Utility Fund. 3. Office expenses paid in cash during the year amounted to $10,500. 4. Service supplies purchased on account during the year totaled $157,500. 5. Parts and supplies used during the year totaled $152,300 (at cost). 6. Charges to departments during the fiscal year were as follows: General Fund Street Fund $ 308,700 279,300 7. Payments to the Utility Fund totaled $21,800. 8. Annual depreciation totaled $30,000 for machinery and equipment. Prepare the journal entries for the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Technology Internal Trans. Accounts Titles Service Fund Governmental Activities Debit Credit Debit Credit