Moody Village maintains an Internal Service Fund (ISF) for the motor pool. Prepare the journal entries to record the following transactions in the accounts of the ISF only.

a. The general fund (GF) transfers $250,000 to the ISF as capital to start the ISF. (Assume no accruals have been recorded, nor should there have been, for this transfer.)

b. The ISF purchases various equipment for $100,000 on account.

c. The ISF purchased supplies for $10,000, paying cash. (Assume no accrual has been recorded, nor should there have been, for this transaction or event.)

d. Billings sent to the Enterprise fund for automobile usage amount to $100,000.

e. Depreciation for the year on the equipment amounts to $15,000

f. The General fund bills the ISF $5,000 for data processing services. These were not paid by year end.