Kendzorski Village has a pension trust fund that manages its police pension plan. During any given year, the following transactions occur: (1) record amounts owed from the general fund for contributions to the pension plan, (2) receive payments from the general fund for amounts owed, (3) purchase investments, (4) earn interest income on investments, and (5) disburse pension benefits to retirees. What is the income statement effect of each of the transactions in the pension trust fund?