Record the appropriate journal entries for Sturgis City for the following transactions. The city uses encumbrance accounting and maintains a provision for uncollectible accounts.

Note: Each transaction may involve more than one fund. The appropriate fund must be identified to receive credit.

1. The central motor pool billed the General Fund for $33,000 in services. The General Fund previously recorded an encumbrance for the same amount.

2. The city-owned landfill purchased two tractors for a total of $40,000. The related invoice was paid.

3. The City entered into a contract with Maker’s Construction to build a civic center for $3 million.

4. The General Fund paid the central motor pool invoice (item 1).
5. The landfill issued $4 million in revenue bonds for renovations.
6. The landfill recorded daily fee receipts of $14,000.
7. Maker’s Construction issued a progress billing for $350,000. The contract provides for a 10% retained percentage.

8. The landfill sold an old tractor for $5,000 cash. It originally cost $15,000. The Links previously recorded $13,000 in depreciation.

9. The Maker’s Construction progress billing (item 7) was paid.
10. The central motor pool paid employee salaries of $87,000.