please help with journal entries for 11 and 13

Journal entry worksheet (1) 6 7 8 12 13 Depreciation of $24,500 for the pool and $6,000 on the building was recorded for the 9 months they were in operation. Prepare the journal entry to record depreciation. Note: Enter debits before credits. The City of Sandwich purchased a swimming pool from a private operator as of April1, 2020 , for $400,000, of which $200,000 was provided by a one-time contribution fiom the General Fund, and $200,000 was provided by a loan from the First National Bank, secured by a note. The loan has an annual interest rate of 6 percent, payable semiannually on October 1 and Apnil 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 Poot: 1. The amounts were received from the City General Fund and the First National Bank. 2. A loan 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 fand, $200,000 to improvements other than bulldings (the pooi), and $100,000 to the building. 4. Charges to patrons during the season amounted to $242,000, all recelved in cash. 5. Salaries paid to employees amounted to $115,000, alt paid in cash, of which $75,000 was cost of services and $40,000 was administration 6. Supplies purchased amounted to $40,000, all but $5,000 was used. Cash was paid for the supplies, all of which was for cost of saies and services. 7. Administrative expenses amounted to $16,500, paid in cach 8. The first interest payment was made to the First National Bank 9. The short-term loan was repaid to the Water Utility fund. 10. Depreciation of $18,500 for the pool and $6,000 on the building was recorded for the nine months they were in operation 11. Interest was accrued for the year 12. Closing entries were prepared. Required: a. Piepare entrien to record the transactions: b. Prepare a Statement of Revenues. Expenses, and Changes in Fund Net Position for the year ended December 31, 2020, for the City of Sandwich Swimming Poot Fund. c. Prepare a Statement of Net Position as of December 31, 2020, for the City of Sandwich Swimming Pool Fund d. Prepare a Statement of Cash Flows for the year ended December 31, 2020, for the City of Sandwich Swimming Pool Fund. Answer is not complete. Prepare entries to record the transactions. (If no entry is required for a bansaction/evint, sefect "No Joumai Entry fuequired") \begin{tabular}{|c|c|c|c|c|c|} \hline & & & c & 10,0000 & \\ \hline & & Cash & & & 16,500 \\ \hline \multirow[t]{2}{*}{9} & 9 & Non-operating Expenses - Interest & & 6,0000 & \\ \hline & & Cash & 0 & & 6,000 \\ \hline \multirow[t]{2}{*}{10} & 10 & Due to Water Utility Fund & 0 & 125,000 & \\ \hline & & Cash & & & 125,000 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{11} & 11 & OperatingExpenses-DepreciationAccumulatedDepreciation-Bulldings & 00 & 30,500 & 6.0000 \\ \hline & & Accumulated Depreciation - Improvements & & & 24,500 \\ \hline \multirow[t]{3}{*}{12} & 12 & Non-operating Expenses - Interest & & 3,000 & \\ \hline & & Accrued Interest Payable & 0 & & 3,000 \\ \hline & & 6 & & & \\ \hline \multirow[t]{7}{*}{13} & 13 & Transfers in & 0 & 200,000 & \\ \hline & & Operating Revenues - Charges for Services & 0 & 242,000 & \\ \hline & & Cost of Sales and Services & (2) & & 110,000 \\ \hline & & Operating Expenses - Administration & & & 56,5000 \\ \hline & & Operating Expenses - Depreciation & 0 & & \\ \hline & & Non-operating Expenses - Interest & & & 9,000 \\ \hline & & Net Position & & & 248,000 \\ \hline \end{tabular} Journal entry worksheet (1) 6 (7) (8) 9 (10) (11) (12) 13 Prepare the closing entry. Note: Enter debits before credits. \begin{tabular}{|l|l|r|r|} \hline \multicolumn{1}{|c|}{ Event } & \multicolumn{1}{|c|}{ General Journal } & Debit & Credit \\ \hline 13 & Transfers In & 200,000 & \\ \hline & Operating Revenues - Charges for Services & 242,000 & \\ \hline & Cost of Sales and Services & & 110,000 \\ \hline & Operating Expenses - Administration & & 56,500 \\ \hline & Operating Expenses - Depreciation & & \\ \hline & Non-operating Expenses - Interest & & 9,000 \\ \hline & Net Position & & 248,000 \\ \hline & & & \\ \hline \end{tabular} Record entry Clear entry View general journal