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

a. A city government issues 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 kaw ti be used for the operation of the 911 emergency phone service.

c. A country goverment expended $1 million to expand the water treatment plant.

d. A donor provided investements totaling $4 million to create an endowmeent, the earnings of which will be used to provide scholarships.

e. A donor provided $50,000 to be used to purchase newpaper and manazine subscriptions for the public library. There is no requirement that the original principal may not be spent.

f. A city government sold surplus street mainenance trucks for $10,000.

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