Pirate Cove maintains a Pension Trust Fund for its city 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 during its fiscal year. record these transactions in the Pension Trust Fund accounts.

a.Bills the General Fund $200,000 for the required annual contribution.The pension plan does not require contributions from its 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.