During the fiscal year ended September 30, 2017, the following transactions (summarized) occurred in the Town of Berthoud Information Technology Internal Service Fund:

1.	Employees were paid $290,000 wages in cash.
2.	Utility bills received from the Town of Berthouds Utility Fund during the year amounted to $23,500.
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	$308,700
Street Fund	279,300

7.	Payments to the Utility Fund totaled $21,800.
8.	Annual depreciation totaled $30,000 for machinery and equipment.

Prepare the journal entry. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)