Show journal entries for the following transactions.

Instructions 1. During the fiscal year ended September 30, 2017, the following transactions (summarized) occurred in the City of Pleasant Valley Motor Pool: a. Employees were paid $290,000 wages in cash. b. Utility bills during the year amounted to $23,500. c. Office expenses paid in cash during the year amounted to $10,500. d. Service supplies purchased on account during the year totaled $157,500. e. Parts used during the year totaled $152,300 (at cost). f. Charges to departments during the fiscal year were as follows: i. General Fund $308,700 ii. Enterprise Fund 279,300 g. Annual depreciation totaled $30,000 for machinery and equipment