For each of the following transactions journalize the transaction.

a. The city collects $1 million of taxes on behalf of an INDEPENDENT fire district located within the city.

b. The city spends $1.2 million on street maintenance using the proceeds of a city gas tax dedicated for road and highway maintenance.

c. The city receives a bequest of $1.5 million. The donor's will, requires that the principal amount be invested in perpetuity and that the earnings on the investment be

used to maintain a city park to be renamed for the donor.

d. The city collects water and sewer fees of $4.2 million.

e. The city pays $4 million to a contractor for work on a new bridge.

f. The city pas its police officers wages of $325,000.

g. The city pays $2.2 million in bond interest on its general obligation debt.