Eaton School District engaged in the following transactions: It established a purchasing department, to be accounted for in a new internal service fund to purchase supplies and distribute them to oper- ating units. To provide working capital for the new department, it transferred $1.7 million from its general fund to the internal service fund. During the year, operating departments that are accounted for in the general fund acquired sup- plies from the internal service fund, for which they were billed $300,000. Of this amount, the government transferred $200,000 from the gen- eral fund to the internal service fund, expecting to transfer the balance in the following %uFB01scal year. The supplies had cost the purchasing de- partment $190,000. During 2012, the operating departments used only $220,000 of the supplies for which they were billed. They had no supplies on hand at the start of the year. The school district transferred $150,000 from its general fund to its debt service fund to make its required March 31, 2012, interest payment. This amount was paid from the debt service fund when due. It represented interest on $8 million of bonds that were issued, at par, on September 30, 2011. The next interest payment of$1 50,000 is due on September 30, 2012. The district also transferred $75,000 from the general fund to the debt service fund to provide for the eventual repayment of principal. The district transferred $4.5 million from the general fund to its pension fund (a %uFB01duciary fund) in partial payment of its actuarially re- quired contribution of $5.0 million for the year. On August 31 , the district acquired school buses at a cost of $900,000. The district gave the supplier installment notes that required the dis- trict to make three annual payments of$361 ,903. The %uFB01rst payment is due in August 201 3. The buses have a useful life of 10 years, with no salvage value. Select an answer to the following questions from the amounts listed after them. An amount may be selected once, more than once, or not at all. ___ 1. Amount that the general fund should rec- ognize as supplies expense, assuming that inventory is accounted for on a purchases basis. ___ 2. Amount that the district should recognize as a pension expenditure in its general fund ___ 3. Amount that the district should recognize as a pension expense in its government- wide statements ___ 4. Amount that the general fund should rec- ognize as nonreciprocal transfers-out ___ 5. Amount that the district should recognize as total debt service expenditures in its governmental funds. ___ 6. Amount that the government should rec- ognized as total debt service expense in its government-wide statements ___ 7. Amount that the district should recognize as other %uFB01nancing sources in its general fund %uFB01nancial statements ___ 8. Amount that the district should recog- nize as capital-related expenditures (in- cluding depreciation) pertaining to its buses in its governmental fund %uFB01nancial statements. The district recognizes a full year%u2019s depreciation on all capital assets in the year of acquisition. ___ 9. Amount that the district should recognize as capital-related expenses (including de- preciation) pertaining to its buses in its government-wide %uFB01nancial statements. The district recognizes a full year%u2019s de- preciation on all capital assets in the year of acquisition. ___ 10. Amount that the district should recognize as nonspendable fund balance in its gov- ernmental fund statements. 0 b. 75,000 c. 80,000 d. 90,000 e. 137,500 f. 150,000 g. 220,000 h. 275,000 i. 300,000 j. 900,000 k. 1,925,000 l. 4,500,000 m. 5,000,000 n. 8,000,000 o. 8,900,000