Record the following transactions
1.Billings to departments for communications network services during 20X4 were as follows: General Fund departments . . . . . . . . . . . . . . . . . . . . . . $57,070 Water and Sewer Department . . . . . . . . . . . . . . . . . . . . 33,000 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $90,070
2.The department collected $61,000 from the General Fund and $30,000 from the Enterprise Fund.
3. Payroll of $60,000 was paid, and $3,000 was contributed to the statewide retirement system.
4. The department purchased materials and supplies costing $14,000 and a voucher was approved.
5.Materials and supplies costing $17,700 were used by the Central Communications Network during 20X4.
6. Vouchers payable of $15,000 were paid
7. Depreciation for the year was $8,370.
8. Salaries and wages of $1,000 were accrued at the end of the year
	Account Title	#	Dr.		Cr.	#
	Cash
	Due from GF
	Inventory of Materials and Supplies
	Machinery and Equipment
	Accumulated Depreciation -- Machinery and Equipment
	Vouchers Payable
	Net Position
	Billings to Departments -- General Fund
	Billings to Departments -- Enterprise Fund
	Due from EF
	Salaries Expense
	Supplies Expenses
	Depreciation Expense -- Machinery and Equipment
	Salaries Payable
	Pension Expense
			-		-
	Change in Fund Balance