Indicate which fund or funds would be used by the State of Illinois to record each of the following events.

Use the codes shown below for each fund type (remember, some events affect more than one fund).

General Fund GF Pension Trust Fund PTF

Special Revenue Fund SRF Custodial Fund CF

Debt Service Fund DSF Internal Service Fund ISF

Capital Projects Fund CPF

Enterprise Fund EF

Events for the State of Illinois (you can use the abbreviations for each fund in your answers):

1. The State paid the regular bi-weekly payroll of $14,000,000 to (A) employees who work for the States major operating fund ($12,500,000) and to (B) employees who maintain the States roads and highways referred to in transaction (2) ($1,500,000).
2. The State Employees Retirement System {ERS} received $10,000,000 from the States major operating fund.