The City of Desert Foothills established the following activities after it was founded: General Fund, Governmental Activities, Enterprise Fund, Internal Service Fund, Enterprise Fund, and Permanent Fund. Assign the following transactions to the appropriate activity and explain why you assigned the transaction to the activity.

• Cash was transferred from the General Fund to establish a central duplicating Internal Service Fund in the amount of $40,000 in cash and $280,000 in equipment with accumulated depreciation of $90,000.
• The city's General Fund was billed $1250,000 for water and sewage by the Utility Fund. By the last day of the year, the entire amount was paid of the utility bill.
• The Internal Service Fund billed the city's general government function $18,400 for duplicating services and the city's Utility Fund for $8,700 for services.
• A purchase order of $27,000 was created by the general government function for computer equipment.
• A payment voucher was approved for $26,400 upon receipt of the equipment and the payment was made.

Assignment:Prepare journal entries for these transactions, but do not include closing entries.