Prepare all entries that a state or local government should make to record the following transactions and events:

9. The government pays retiree health care benefits on a pay-as-you-go basis. Payments for the year totaled $400,000. The actuarially required contribution computed in accordance with the parameters required by GAAP was $3,200,000.

10. Inspection services were performed (internal services) by a department financed through the General Fund for a capital project and billed to the project, $3,000.

11. Maintenance services of $1,800 (recorded earlier as CPF expenditures) were rendered by construction workers paid from a Capital Projects Fund for a department financed through the General Fund. (Record the recognition of this correction prior to payment.)

12. a 6-month loan of $400,000 to be repaid during the current year was made from the General Fund to the Debt Service Fund.

13. A 2-year loan of $2,000,000 was made from the General Fund to a Capital Projects Fund.

14. A government sold police vehicles for $65,000. The vehicles originally cost around $480,000 when purchased and are 80% depreciated. The sale proceeds are unrestricted.

15. Cash payments for claims totaled $2,000,000. The fund liability for claims and judgements increased $100,000, to $225,000. The noncurrent portion of the payable decreased by $335,000.