Moody Village maintains a Pension Trust Fund for its employees. At the start of the year, the Fund holds cash of $150,000 and investments that have a fair value of $4,000,000. The Fund has the following transactions. Prepare entries to record them in the Fund's accounts
a.	Bills the General Fund $200,000 for the required annual contribution. The pension plan does not require contributions from the employees
b.	Receives payment of $200,000 from the General Fund
c.	Receives interest and dividend income of $150,000 in cash on its investment portfolio
d.	Receives $215,000 from selling investments carried on the books at $200,000
e.	Makes new investments totaling $275,000
f.	Pays annuity benefits of $325,000 to retirees or their spouses
g.	Pays administrative expenses of $100,000 in cash
h.	The investments held by the Fund have a fair value of $4,100,000 at year-end.
		DR	CR
a.	Select One:
	Select One:
b.	Select One:
	Select One:
c.	Select One:
	Select One:
d.	Select One:
	Select One:
	Select One:
e.	Select One:
	Select One:
f.	Select One:
	Select One:
g.	Select One:
	Select One:
h.	Select One:
	Select One:
		$ -	$ -
	Note - The net appreciation in fair value of investments in entry h. is the difference between the carrying value of investments before revaluation ($4,075,000) and the new fair value ($4,100,000). The carrying value before revaluation is the opening carrying value ($4,000,000) and the changes resulting from transactions d. and e.