Required:

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

a A city government issued general obligation bonds to finance the construction of a new jail.

b A city govemment collects a tax of $$100$ per residential phone number from the phone company. This amount is requmred by state law to ber used to operate the $911$ emergency phone system.

Capital Projects Fund

c A county government expended $$1$ milion to expand the water Ireatment plant.

d A donor sgned a trust agreement and provided investments fotaling $$4$ million to create an endowment, the

Capital Projects Fund, Private$-$Purpose Trust Fund, and earnings of which will be used to provide scholarships. Special Revenue Fund

e$.$ A donor provided $$50,000$ to purchase newspaper and magazine subscriptions for the public library. There is Enterprise Fund

no requirement that the original princoal may not be spent.

General Fund

f Acty government sold surplus street maintenance trucks for $$10,000.$

g$.$ A city government contibuted $$500000$ to a pension trust atiministered by the city for its leachers, public General Fund. Enterorise Fund. and Pension Trust Fund