1. Equipment was ordered for the following functions:

General government 35,000

Public safety 150,000

Highways and streets 25,300

Health and sanitation 8,900

Parks and recreation 60,000

Total 279,200

2. The equipment ordered was received (and vouchers approved) as follows:

Estimated Cost Actual Cost

General government 35,000 35,000

Public safety 134,000 134,000

Highways and streets 23,300 23,300

Health and sanitation 8,900 8,900

Parks and recreation 60,000 60,000

Total 263,200 263,200

3. Billings were received from the Central Communications Network Internal Service Fund for communications services used by general government agencies and departments as follows: General government

General government 18,000

Public safety 15,000

Highways and streets 3,500

Health and sanitation 6,630

Parks and recreation 13,940

Total 57,070

4. A total of $61,000 was paid on the amounts owed to the Central Communications Network Internal Service Fund.

*Please provide journal entries*