Prepare the journal entries for 2, 4, 6, 8, 12 and 14 using the following information

1. 6% bonds $1200000 par value payable in 5 years were issued for cash at 108, any premium is to be transferred to the debt services fund—prepare the journal entry for the capital projects fund
2. $160000 was appropriated—prepare the journal entry for the general fund
3. Contribution of $400000 principal must be kept intact- prepare the journal entry for the trust fund
4. Water utility purchased cost the city $500000 ($300000 assigned to building and the remainder to land)- prepare the journal entry for the enterprise fund
5. Property taxes collected were $275000- prepare the journal entry for the debt services fund
6. Taxes collected were $170000 - prepare the journal entry for the general fund
7. Payment of $240000 was made to the contractor- prepare the journal entry for the capital projects fund
8. Interest of $30000 was paid- prepare the journal entry for the enterprise fund
9. Bond proceeds were $800000- prepare the journal entry for the capital projects fund
10. Salaries were $1300 - prepare the journal entry for the general fund
11. Interest of $72000 was paid- prepare the journal entry for the debt services fund
12. Installment payments of $200000- prepare the journal entry for the debt services fund
13. Interest of $27000 was paid- prepare the journal entry for the debt services fund
14. Interest of $45000 was received - prepare the journal entry for the debt services fund
15. Sums of money were $12000- prepare the journal entry for the agency fund
16. License fees of $60000 were collected- prepare the journal entry for the general fund
17. Materials costing $80000 were purchased- prepare the journal entry for the general fund
18. Services cost $1050- prepare the journal entry for the general fund