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a. e. The City of Sharpsburg operates an enterprise fund to account for the activities of the city-owned energy company that provides electricity to area businesses and residences. During 2020, the city engaged in the following transactions related to the energy company. Using good form, prepare all necessary journal entries to record the following transactions in the Sharpsburg Energy Company Enterprise Fund for 2020. The City billed and collected $790,000 from customers for services provided. The City received a $340,000 cash contribution from a developer to subsidize the cost of connecting new houses to existing utility lines. The City transferred $190,000 from the General Fund to help with the energy company's operating expenses. d. The City billed and collected $250,000 for the installation of residential electricity meters. The actual cost of the electricity meters (paid in cash) was $210,000. (Note: The electricity meters are owned by the energy company.) Revenue bonds in the amount of $1.3 million were issued at par to finance the purchase of a new building. The cash received from the bond issuance must be used to purchase the new building, f. The revenue bond agreement requires that the City set aside an additional $130,000 for purposes of servicing the debt if revenues are not sufficient to do so. The City paid $1,200,000 to purchase the new building. h. The City incurred the following costs (all paid in cash): Purchases of electricity, $470,000; Supplies and miscellaneous, $320,000; Interest $30,000. i. The City's policy is to use straight-line depreciation and to take a full year's depreciation in the year of acquisition. The building has an estimated useful life of 30 years, and the electricity meters have an estimated useful life of 10 years. j. Prepare any required year-end adjusting journal entries. (Note: You are not being asked to prepare closing journal entries.)