The City of Morristown operates a printing shop through an Internal Service Fund to provide printing services for all departments. The Central Printing Fund was established by a contribution of $30,000 from the General Fund on January 1, 2025, at which time the equipment was purchased. The post-closing trial balance on June 30, 2028 was as follows:

Dr. Credit Cash 35,000

Dr. Due from General Fund 2,000

Dr. Accounts receivable 1,500

Dr. Supplies inventory 3,000

Dr. Equipment 25,000

Cr. Accumulated depreciation--Equipment 8,750

Cr. Accounts payable 4,750

Cr. Advance from General Fund 20,000

Cr. Net position 33,000

The following transactions occurred during fiscal year 2029:

1 The pulicity bureau, financed by the General Fund, ordered 30,000 multicolor travel brochures printed at a cost of $1.20 each, and the brochures were delivered.

2 Supplies were purchased on account for $13,000.

3 Employee salaries were $30,000. On sixth of theis amount was withheld for taxes and is to be paid to the city's Tax Fund, and the employees were paid.

4 The payroll taxes withheld were remitted to the Tax Fund.

5 Utility charges for the year, billed by the Enterprise Fund, were $2,200.

6 Supplies used during the year had a cost of $10,050.

7 Other billings for printing services during the period were Electric Enterprise Fund, $300; and Special Revenue Fund, $4,750.

8 The inventory of supplies at year end was $5,900.

9 Collections from other funds on account during the year ended June 30, 2029 were General Fund, $35,000; Special Revenue Fund, $4,000; and Electric Enterprise Fund, $300.

10 Printing press #3 was repaired by the central repair shop, operated from the Maintenance Fund. A statement for $75 was received by has not been paid.

11 The accounts receivable at June 30, 2028 were collected in full.

12 Printing shop accounts payable of $14,950 were paid.

13 Depreciation expense was recorded, $2,500

Journalize all transactions and adjustments required in the Centrol Printing Fund accounts.