Exercise 18-1

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The following transactions take place. Indicate the name of the fund in which each of the transactions or events should be recorded.

1.		A cement mixer was purchased with resources of the general fund.		Investment Trust FundsPermanent FundsCapital Projects FundsPension and Other Employee Benefit Trust FundsSpecial Revenue FundsPrivate-Purpose Trust FundsEnterprise FundsAgency FundsDebt Service FundsGeneral FundInternal Service Funds
2.		A contract was signed for the construction of a new civic center.		Capital Projects FundsDebt Service FundsPrivate-Purpose Trust FundsAgency FundsPension and Other Employee Benefit Trust FundsInternal Service FundsPermanent FundsSpecial Revenue FundsGeneral FundEnterprise FundsInvestment Trust Funds
3.		Bonds were issued to finance the construction of the new civic center.		Enterprise FundsGeneral FundInternal Service FundsCapital Projects FundsPermanent FundsPrivate-Purpose Trust FundsDebt Service FundsSpecial Revenue FundsAgency FundsInvestment Trust FundsPension and Other Employee Benefit Trust Funds
4.		Construction of the civic center was completed.		Enterprise FundsSpecial Revenue FundsGeneral FundAgency FundsInvestment Trust FundsCapital Projects FundsDebt Service FundsPension and Other Employee Benefit Trust FundsPermanent FundsInternal Service FundsPrivate-Purpose Trust Funds

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