The City maintains a Pension Trust Fund for its employees. At the start of the year, the Fund holds cash of $$550,000$ and investments that have a fair value of $$8,500,000.$ The Fund has the following transactions. Prepare entries to record them in the Pension Trust Fund only.

a$.$ Bills the General Fund $$350,000$ for the required annual contribution. The pension plan does not require contributions from the employees

b$.$ Receives payment of $$350,000$ from the General Fund

c$.$ Receives interest and dividend income of $$105,000$ in cash on its investment portfolio

d$.$ Receives $$250,000$ from selling investments carried on the books at $$225,000$

e$.$ Makes new investments totaling $$450,000$

f$.$ Pays annuity benefits of $$155,000$ to retirees or their spouses

g$.$ Pays administrative expenses of $$150,000$ in cash

h$.$ The investments held by the Fund have a fair value of $$8,725,000$ at year$-$end.The City maintains a Pension Trust Fund for its employees. At the start of the year, the Fund holds cash of $$550,000$ and investments that have a fair value of $$8,500,000.$ The Fund has the following transactions. Prepare entries to record them in the Pension Trust Fund only.

a$.$ Bills the General Fund $$350,000$ for the required annual contribution. The pension plan does not require contributions from the employees

b$.$ Receives payment of $$350,000$ from the General Fund

c$.$ Receives interest and dividend income of $$105,000$ in cash on its investment portfolio

d$.$ Receives $$250,000$ from selling investments carried on the books at $$225,000$

e$.$ Makes new investments totaling $$450,000$

f$.$ Pays annuity benefits of $$155,000$ to retirees or their spouses

g$.$ Pays administrative expenses of $$150,000$ in cash

h$.$ The investments held by the Fund have a fair value of $$8,725,000$ at year$-$end.