Prepare journal entries in the general fund for the following $2018$ transactions that represent inflows of

financial resources to Tyler City:

$1.$ To pay the wages of part$-$time city maintenance employees, the Cemetery Expendable Trust Fund transfers $$45,000$ to the general fund.

$2.$ A resident donates land worth $$75,000$ for a park.

$3.$ The city is notified by the state that it will receive $$30,000$ in road assistance grants this year.

$4.$ A fire truck with an original cost of $$36,000$ is sold for $$9,000.$

$5.$ Sales of license stickers for park use total $$5,000.$ The fees cover this year and next year. Security staff are paid from these fees to check for cars in the park without these stickers.