Record the following transactions in the format of the table below:

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.

Central Communications Network Internal Service Fund FY 20X4 Transactions Balance Checkers Balances Balances End of Year of Year Cr Be Statement Balance Sheet Account Title Dr Dr Cr Dr Cr Cash 57,000 57,000 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 8,000 5,800 850,000 8,000 5,800 850,000 145,000 3,800 772,000 145,000 3,800 772,000 Supplies Expenses Depreciation Expense- -Machinery and Equipment Salaries Payable Pension Expense 920,800 920,800 920,800 920,800 Change in Fund Balance