The City of Benton had the following transactions that affected its General Capital Assets and General Long Term Liabilities accounts used for the government wide statements.

$\backslash$table$[[,\backslash$table$[[$CITY OF BENTON$],[$TRANSACTIONS AFFECTING GENERAL CAPITAL ASSETS AND$],[$GENERAL LONG TERM LIABILITIES$]]],[,\backslash$table$[[$The city sold old equipment that had an original cost of $$800,000$ and accumulated$],[$depreciation of $$600,000.$ The selling price was $$127,000$ and the sale proceeds are not$],[$restricted as to use in any way. These assets were included in the city's general capital$],[$assets$.]]],[($b$),\backslash$table$[[$The city leased equipment for general government use under a capital lease. The capitalized$],[$cost of the lease was $$800,000.$ The initial lease payment of $$100,000$ was made by the$],[$General Fund under the lease agreement.$]]],[($c$),$The city ordered, received, and paid for new police cars with a cost of $$101,200.],[($d$),\backslash$table$[[$Bonds of $$2,000,000$ were issued at par for an enterprise fund. Although the bonds are to$],[$be repaid from revenues of the enterprise fund, the bonds are backed by the full faith and$],[$credit of the city. If the bonds cannot be repaid by the enterprise fund, they will have to be$],[$repaid from revenues of the general government.$]]]]$

REQUIRED: Using the attached form, prepare the general joumal entries, in proper form, to record the above entries that are required for general capital assets and$/$or general long term liabilities for the government wide statements. Do not make the entries for any other funds. Make appropriate adjustments, if any, to the net position accounts required for each entry. Omit explanations. Use the letter of the transaction as the date.