The Albertville City Council decided to pool the investments of its General Fund with Albertville Schools and Richwood Township in an investment pool to be managed by the city. Each of the pool participants had reported its investments at fair value as of the end of 2022. At the date of the creation of the pool, February 15, 2023, the fair value of the investments of each pool participant was as follows: Investments 12/31/22 2/15/23 City of Albertville General Fund Albertville Schools Richwood Township Total $ 896,500 $ 932,500 4,213,000 4,382,750 4,020,000 4,009,750 $9,129,500 $9,325,000 Prepare the journal entries to be made in the accounts of the investment pool trust fund to record the following transactions for the first year of operations: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Transaction Fund General Journal Debit Credit . Record the investments transferred to the pool; assume that the investments of the city's General Fund vere in U.S. Treasury notes and the investments of both the schools and the township were in certificates of leposit (CDs). Investment Pool Trust Fund 2. On June 15, Richwood Township decided to withdraw $3,075,000 for a capital projects payment. At the late of the withdrawal, the fair value of the Treasury notes had increased by $36,500. Assume that the trust und was able to redeem the CDs necessary to complete the withdrawal without a penalty but did not receive mterest on the funds. 2a Investment Pool Trust Fund Record the increase in the fair value of the Treasury notes. 2b Record the withdrawal for the capital projects payment. 2c Record the payment of cash. 3. On September 15, interest on Treasury notes in the amount of $63,000 was collected. 3 Investment Pool Trust Fund . Interest on CDs accrued at year-end amounted to $41,000. 4 Investment Pool Trust Fund 5. At the end of the year, undistributed earnings were allocated to the investment pool participants. Assume hat there were no additional changes in the fair value of investments after the Richwood Township withdrawal. Round the amount of the distribution to each fund or participant to the nearest dollar. Investment Pool 5 Trust Fund