Required:

For each of the items below, identify which fund$($s$)$ would be used to account for the item.

$\backslash$table$[[$a$.$ A city government issued general obligation bonds to finance the construction of a new jail.,$],[\backslash$table$[[$b$.$ A city government collects a tax of $$1\mathrm{.}00$ per residential phone number from the phone company. This amount$],[$is required by state law to be used to operate the $911$ emergency phone system.$]],],[$c$.$ A county government expended $$1$ million to expand the water treatment plant.,$],[\backslash$table$[[$d$.$ A donor signed a trust agreement and provided investments totaling $$4$ million to create an endowment, the$],[$earnings of which will be used to provide scholarships.$]],],[\backslash$table$[[$e: A donor provided $$50,000$ to purchase newspaper and magazine subscriptions for the public library. There is$],[$no requirement that the original principal may not be spent.$]],],[$f$.$ A city government sold surplus street maintenance trucks for $$10,000.,],[\backslash$table$[[$g$.$ A city government contributed $$500,000$ to a pension trust administered by the city for its teachers, public$],[$safety employees, and water department employees.$]],]]$