Rustaq district opted to account for its Vehicle Pools and Maintenance center in an internal service fund. Previously the center had been accounted for in the districts general fund. During the first month in which it was accounted for as an internal service fund the center engaged in the following transactions:

1. Six Vehicles were transferred to the internal service fund from the governments general capital assets. At the time of transfer the vehicles had a book value (net of accumulated depreciation) of OMR 75,000.

2. The general fund made an initial cash contribution of OMR 85,000 to the internal service fund.

3. It purchased machinery and spare parts for OMR 20,000 and paid contractors OMR 10,000 for improvements to its facilities.

4. It billed the county clerks office OMR 4,000 for vehicles maintenance, of which the office remitted OMR 2,500.

5. It incurred, and paid in cash, various operating expenses of OMR 6,000.

6. The fund recognized depreciation of OMR 7,500 on its machinery and OMR 1,000 on the improvements to its facilities.

Prepare journal entries in the internal service fund to record the transactions