Record journal entries in all funds affected for the following transactions. PLEASE use separate journal pages for each fund. The government-wide column MUST be completed. For this column students must input the account title used in accrual accounting if applicable. Options are: same, no entry, and if different - what account title.

Water Utility Fund

14. The Dwyer Water Utility Fund billed nongovernmental customers for $300,000 and governmental customers for $225,000.

15. Collected $260,000 from nongovernmental customers and $125,000 from governmental customers.

16. Salaries were paid: $200,000