Indicate how each transaction would be reported in the operating statement for each fund affected. Be sure to identify the fund and the operating statement.

1. A government incurred and paid salaries for general government employees, $500,000.

2. A government purchased a truck for $38,000 cash for the use of a general government department that is financed from restricted taxes that can be used only to support the department's programs

3. A government issued $5,000,000 of 6%, 10-year bonds to help finance expansion of a facility used y one of its public utility operations. The bonds wereissued at par 3 months before year end and pay interst annually.

4. A government issued a 9-month, 10% note payabe for $50,000. The note was issued 6 months before the end of the fiscal year to provide financing for various programs that are financed primarily from general tax revenues.

5. A government issued general obligation bonds at par, $15 million, to finance construction of anew school building. The bonds bear interest at 8%, payable annually, and were dated and issued 6 months before the end of the year.