one question, three parts. confident answers only

The City of Sandwich purchased a swimming pool from a private operator as of April 1, 2020, for $400,000, of which $200,000 was provided by a one-time contribution from the General Fund, and $200,000 was provided by a loan from the First National Bank, secured by a note. The loan bas an annual interestrate of 6 percent, payable semiannually on October 1 and April 1; principal payments of \$100,000 are to be made annually, beginning on April 1, 2021. The city has a calendar year as its fiscal year. During the year ended December 31, 2020 , the following transactions occurred related to the City of Sandwich Swimming Pool: 1. The amounts were received from the City General Fund and the First National Bank. 2.Aloan was provided in the amount of $125,000 from the Water Utility Fund to provide working capital. 3. The purchase of the pool was recorded. Based on an appraisal, it was decided to allocate $100,000 to the land, $200,000 to improvements other than buildings (the pool), and $100,000 to the building