Orange County had the following transactions in 2020.

1. $27,000 in membership fees was collected at the municipal pool.

2. A county collects $130,000 in sales taxes on behalf of the cities within its boundaries.

3. A $500,000 bond offering was issued at 102 to fund the construction of a new city hall. The premium on the bonds was transferred to the Debt Service Fund (nonreciprocal).

4. A private foundation contributes a stock portfolio with a fair value of $100,000 to the county. A trust agreement specifies the earnings on the fund is to be used by the local park which is owned and operated by a private foundation, and the principal is to be held intact indefinitely.

5. The county sends bills out for water and sewer provided to residents, amounting to $340,000.

Required: Prepare the necessary journal entries for each of the above transactions for all funds affected. Be sure to identify the fund type for each entry.