The city of Sharpsburg owns the Sharpsburg Energy Company, which provides electricity to area businesses and residences. The city accounts for the activities of the energy company in an enterprise fund. During $2023,$ the city engaged in the following transactions related to the energy company. Using good form, prepare all necessary journal entries that the city would make to record the following transactions in the Sharpsburg Energy Company Enterprise Fund for $2023.$

a$.$ The energy company billed and collected $$780,000$ from customers for services provided during $2023.$

b$.$ The energy company received a $$310,000$ cash contribution from a developer for the sole purpose of subsidizing the cost of connecting new houses to existing utility lines.

c$.$ The city transferred $$180,000$ from the General Fund to help with the energy company's operating expenses.

d$.$ The energy company billed and collected $$350,000$ for the installation of residential electricity meters. The actual cost of the electricity meters $($paid in cash$)$ was $$290,000.($Note: The electricity meters are owned by the energy company.$)$

e$.$ Revenue bonds in the amount of $$1\mathrm{.}3$ million were issued at par to finance the purchase of a new building. The cash received from the bond issuance must be used to purchase the new building.

f$.$ The revenue bond agreement requires that the energy company set aside an additional $$130,000$ for purposes of servicing the debt if revenues are not sufficient to do so$.$

g$.$ The energy company paid $$1,200,000$ to purchase the new building.

h$.$ The energy company incurred the following costs $($all paid in cash$)$:

Purchases of electricity $$390,000$;

Supplies $$280,000$;

Interest $$30,000.$