Prepare journal entries and post entries to the T-accounts.

5-13. Jefferson County operates a centralized motor pool to service county vehicles, At the end of 2019, the Motor Pool Internal Service Fund had the following account balances: The following events took place during 2020: 1. Additional supplies were purchased on account in the amount of $37,500. 2. Services provided to other departments on account totaled $96,000. A total of $66,000 was for departments in the General Fund and $30,000 for enterp se fund departments. 3. Supplies used amounted to $36,700. 4. Payments made on accounts payable amounted to $38,800. 5. Cash collected from the General Fund totaled $62,000, and cash collected from the enterprise fund totaled $30,000. 6. Salaries were paid in the amount of $47,900. Included in this amount is the accrued wages payable at the end of 2019. All of these are determined to be part of the cost of services provided. 7. In a previous year, the enterprise fund loaned the motor pool money under an advance for the purpose of purchasing garage equipment. In the current year, the motor pool repaid the enterprise fund $8,000 of this amount. 8. On July 1,2020 , the Motor Pool Fund borrowed $12,000 from the bank, signing a 12 percent note that is due in two years with annual interest payments on June 30 . The borrowings are not related to capital asset purchases but were made to provide working capital. Additional information includes: 9. Depreciation for the year amounted to $6,900. 10. The payment of interest on the note is payable on June 30,2021. 11. Unpaid wages relating to the final week of the year totaled $980. 5-13. Jefferson County operates a centralized motor pool to service county vehicles, At the end of 2019, the Motor Pool Internal Service Fund had the following account balances: The following events took place during 2020: 1. Additional supplies were purchased on account in the amount of $37,500. 2. Services provided to other departments on account totaled $96,000. A total of $66,000 was for departments in the General Fund and $30,000 for enterp se fund departments. 3. Supplies used amounted to $36,700. 4. Payments made on accounts payable amounted to $38,800. 5. Cash collected from the General Fund totaled $62,000, and cash collected from the enterprise fund totaled $30,000. 6. Salaries were paid in the amount of $47,900. Included in this amount is the accrued wages payable at the end of 2019. All of these are determined to be part of the cost of services provided. 7. In a previous year, the enterprise fund loaned the motor pool money under an advance for the purpose of purchasing garage equipment. In the current year, the motor pool repaid the enterprise fund $8,000 of this amount. 8. On July 1,2020 , the Motor Pool Fund borrowed $12,000 from the bank, signing a 12 percent note that is due in two years with annual interest payments on June 30 . The borrowings are not related to capital asset purchases but were made to provide working capital. Additional information includes: 9. Depreciation for the year amounted to $6,900. 10. The payment of interest on the note is payable on June 30,2021. 11. Unpaid wages relating to the final week of the year totaled $980