For the independent transactions or events described below were completed by different governmental entities or private nonprofit organization, please prepare the journal entries and specify the fund or the voluntarily maintained groups effected by the foregoing transactions or events:

a. The city of Oakland General Fund adopted an annual budget estimating general revenues of $3,000,000 approved expenditures of $1,500,000 and other financing uses to other funds of $300,000

b. The city of Oakland general fund transferred $109,000 to the debt service fund for maturing principle of $100,000 and interest $9,000 on serial bonds

c. A citizen donated 20 acres of land to Oakland City for the future school site. The donor's cost of the land was $130,000. The current fair value of the land was $150,000. ( this is not a Not for profit entity)

d. A citizen of Oakland City received an endowment of $ 100,000 to establish a non expendable trust fund whose revenue is to be used for college scholarship. A bond has been purchased and generated revenues that used for college scholarships in amount of $5,000. ( only required the endowment entry and the scholarship entry).

e. The city of Oakland signed a construction type contract with Phoenix Construction Company to build a library for $4,980,000. After 6 month the Phoenix Construction Company billed the City of Oakland $3,000,000 for work performed on the new library.

f. The city of Oakland issued bills totaling $90,000 to consumers of the water utility, for water consumption.

g. property taxes were levied for $1,000,000 with 3% of the total estimated to be uncollectible for $30,000. Property taxes collected amounted to $850,000, the balance of $150,000 was reclassified as delinquent.

h. The city of Oakland's hospital a private nonprofit organization billed total of $50,000 of this amount $ 20,000 will be paid by third part payor, and the remaining will be paid by patients. Provision was made for contractual adjustments allowed to medicare of $7,000.

i. A citizen volunteered some hours of his free time on several weekends to clean up the non profit university in his community, the volunteer work worth $2,000.