Harris County administers a pension trust fund for some of its employees. The following represents transactions that were recorded by the Harris County Pension Trust Fund:

Interest receivable was collected and recorded in the amount of $

Employee member cash contributions for the year were $ and employer cash contributions were $

Annuity benefits of $ were accrued for retirees and disability benefits of $ were also accrued.

Payment of accounts payable and accrued expenses totaled $

Administrative expenses of $ were accrued to the accrued payable account.

Terminated employees whose benefits were not vested got cash refunds of $

Required: Prepare the journal entries for these pension trust transactions.

ACCOUNT TITLES DEBIT CREDIT