The City of Los Angeles has been approved to receive fuel tax revenue as of FY 2020, which has been designated as restricted funds.

As of FY 2020, the City of Los Angeles has received $25000 in fuel tax revenue which has been deposited into the general fund, in the interim of the designated bank account for the fuel tax special revenue funds being established.

In FY 2021, the designated bank account for the fuel tax special revenue fund was opened.

The city manager in error transferred $18000 of the $25000 owed from the general fund to the special revenue fund bank account.

Record the journal entry for the following:

(a) The general fund receiving $25000 on behalf of the special revenue fund.

(b) The general fund creating a due to/due from related to identify the restricted use of funds

(c) The transfer of the $18000 between funds

(d) The net balance still owed from the general fund to the special revenue fund