The City of Ahamo and Dougslost County pooled their investments in an investment pool to be managed by the county.

		At time Investments were Pooled
		Existing Book Value		Current Market Value
City of Ahamo (T-Notes)		5,070,000		5,450,000
Dougslost County (CDs)		3,010,000		3,245,000
		8,080,000		8,695,000

Show in good form the entries made on the books of the investment poolto record the following transactions.

a. The assets were transferred into the investment pool.

b. A CD that was on the books at $500,000 matured. The investment pool received $530,000 (which includes $30,000 in interest). The entire amount was invested in a CD from another bank.

c. Interest on Treasury Notes in the amount of $90,000 was collected, along with $400,000 in interest on CDs. These amounts were reinvested in Treasury Notes.

d. The investment pool then determined each members share of the interest revenues andrecordedthose amounts. Use the following table to structure your analysis.

	Investment	Percentage	Earnings
City of Ahamo
Dougslost County
Total