Stevens County had the following transactions that affected an internal service fund during the current fiscal year.

$\backslash$table$[[,\backslash$table$[[$STEVENS COUNTY$],[$TRANSACTIONS FOR INTERNAL SERVICE FUND$],[$FOR CURRENT FISCAL YEAR$]]],[(1),$Paid salaries of $$10,000$ during the year.$],[(2),\backslash$table$[[$Billed users for services of $$150,000$ during the year. Of this amount, $90\%$ had been$],[$collected by the end of the fiscal year. The remainder will not be collected until the second$],[$quarter of the next fiscal year.$]]],[(3),\backslash$table$[[$Purchased equipment with a cost of $$75,000$ by issuing a three year note payable in the$],[$amount of $$60,000$ and paying the remainder in cash.$]]],[(4),\backslash$table$[[$Purchased supplies at a cost of $$40,000.$ Of this amount, $$5,000$ remained at the end of the$],[$fiscal year.$]]],[(5)7,$The following adjustments need to be made at the end of the fiscal year.$],[($a$),$Record depreciation on the equipment of $$15,000.],[($b$),$Salaries earned but not paid as of the end of the year amounted to $$500.],[($c$),\backslash$table$[[$Services provided to other departments but not billed by year end am$],[$$$1,500.]]]]$