Prepare journal entries to record these interfund transactions in each affected fund:

1. The General Fund makes a short-term loan of $82,500 to a Special Revenue Fund.

2. The General Fund sends $110,000 cash to the Debt Service Fund so the latter fund can pay the debt service on general obligation bonds.

3. The General Fund receives a bill for $49,500 from the Motor Pool Internal Service Fund for motor vehicle services provided to city agencies in April.

4. The General Fund had previously paid $37,400 for consulting services and recorded the entire amount as expenditures. It now bills the Capital Projects Fund $11,000 for that funds share of the consulting services.

Account Credit Debit 82,500 1. General Fund 0