Q.2 Moody Village maintains a Pension Trust Fund for its employees. At the start of the year, the Fund holds cash of $150,000 and investments that have a fair value of $4,000,000. The Fund has the following transactions. Prepare entries to record them in the Fund's accounts

a. Bills the General Fund $200,000 for the required annual contribution. The pension plan does not require contributions from the employees

b. Receives payment of $200,000 from the General Fund

c. Receives interest and dividend income of $150,000 in cash on its investment portfolio

d. Receives $215,000 from selling investments carried on the books at $200,000