Prepare entries to record the following transactions, showing which funds are affected. If a transaction affects more than one fund, prepare entries for all affected funds. (20 pts)

a. The county adopts the following budget for its General Fund on January 1, 2008.

Estimated revenues:
Property taxes	$520,000
Sales taxes	80,000
Appropriations:
Salaries	480,000
Supplies and other	60,000
Transfer to Debt Service Fund	50,000

b. The county sends property tax invoices to all property owners. To raise the needed $520,000, the county sends tax bills for $525,000, anticipating that some will not pay.

c. Property owners pay taxes amounting to $500,000. The county writes off $5,000 in taxes as uncollectible. The remaining taxpayers are declared delinquent, and the county adds interest and penalties of $1,000 to their tax bills. The county believes that all delinquent taxpayers will pay their bills between April 1 and June 30, 2009.

d. The county issues a purchase order for $22,000 to acquire a police sedan. It charges the General Fund appropriation for "supplies and other."

e. The police sedan arrives in good order, together with an invoice for $21,000. The supplier says he got a good deal on the price, so he is passing to reduced cost on to the county. The county approves the invoice for payment.

f. Debt service of $50,000 (interest of $20,000 and principal of $30,000) comes due. The debt service will be paid out of the Debt Service Fund.

g. The General Fund transfers $50,000 cash to the Debt Service Fund, and the Debt Service Fund immediately makes payment of the debt service.

h. The county needs two sanitation trucks. It decides to finance the trucks by issuing 10-year bonds. The bond proceeds, amounting to $200,000, are deposited in the Capital Projects Fund.