During the year ended December 31, 2021, the Village of Jacksonville had the following transactions in its general fund:

1. The Village borrowed $360,000 on March 1, 2021, from the 5^th Third National Bank in order to pay for government services provided to its citizens before the first collection of its property tax levy in May. The Village repaid the bank the entire amount borrowed plus interest at 3.25% on August 1, 2021. The finance directors budget includes an appropriation for interest payments on tax anticipation notes.
2. The Village ordered 18 desk top computers for $18,540 from a local vendor on June 14. The computers will replace existing desk tops currently being used by the staff working in the mayors office. 15 of the computers were delivered on July 12, and an invoice for $15,375 was approved for payment. The remaining 3 computers are on backorder and are expected to be delivered in August.
3. The Village received a billing from Blue Cross Blue Shield for $31,000 on September 30 to cover the health care needs of its public safety employees during the months of October, November, and December, 2021. A voucher was approved to pay the bill.

Required:

For the dates specified on the answer form, make the journal entries in the Villages general fund based upon the transactions described above.

3/1, 8/1, 6/14, 7/12, 9/30