Q$12-8$ According to the terms of J$.$P$.\text{'}$s will, the city is to become the owner of an apartment building. The net income from the building is to be used to provide bonus awards to public safety employees who are recognized for performing heroic service. What type of fund should be used to report the apartment and its operations?

Q$12-9$ The earnings of an endowment $($nonexpendable as to corpus$)$ Trust Fund are used to support the operation of a not$-$for$-$profit museum, art gallery, and park complex. Should these earnings be accounted for through the General Fund, a Special Revenue Fund, a Permanent Fund, or a Trust Fund? Why?