For each of the items below, identify which fund(s) would be used to account for the item and provide a justification for your answer.

a. A city government issued general obligation bonds to finance the construction of a new jail.

b. A tax of $1.00 per residential phone number is collected by a city government from the phone company. This amount is required by state law to be used for the operation of the 911 emergency phone system.

c. A county government expended $1 million to expand the water treatment plant.

d. A donor signed a trust agreement and provided investments totaling $4 million to make the endowment, the earnings of which will be used to provide scholarships.

e. A donor provided $50,000 to be used to purchase newspaper and magazine subscriptions for the public library. There is no requirement that the original principal may not be spent. f. A city government sold surplus street maintenance trucks for $10,000.

g. A city government contributed $500,000 to a pension trust administered by the city for its teachers, public safety employees, and employees of the water department.