recognized $70,000 ot cash dividends on investments dedicated to scholarships tor needycounty residents. It incurred $6 million in construction costs to complete a new county jail.The new jail was funded entirely with the proceeds of long-term bonds. It transferred$400,000 of unrestricted funds to an appropriate ?uid to be invested and eventually used torepay the principal on the long-term jail bonds (entries in two funds required). It recognizeddepreciation of $100,000 on equipment in a vehicle repair center that services all countydepartments that have motor vehicles. It collected $30,000 in parking fees at the countyowned garage. It issued $8 million in bonds to improve the city-owned electric utility. It distributed $3 million in taxes collected on behalf of school districts located within theFDI'IT'HTV'.