The County of Maxnell decides to create a sanitation department and offer its services to the public for a fee. As a result, county officials plan to account for this activity within the enterprise funds. Prepare journal entries for this operation for the following 2017 transactions as well as necessary adjusting entries at the end of the year. Assume the information is being gathered to prepare fund financial statements. Only entries for the sanitation department are required here:

January	1		Received unrestricted funds of $203,000 from the general fund as permanent financing.
Febrauary	1		Borrowed an additional $134,000 from a local bank at a 12 percent annual interest rate.
March	1		Ordered a truck at an expected cost of $148,000.
April	1		Received the truck and made full payment. The actual cost amounted to $153,000. The truck has a 10-year life and no salvage value. Straight-line depreciation is to be used.
May	1		Received a $24,100 cash grant from the state to help supplement the pay of the sanitation workers. The money must be used for that purpose.
June	1		Rented a garage for the truck at a cost of $1,800 per month and paid 12 months of rent in advance.
July	1		Charged citizens $22,600 for services. Of this amount, $19,300 has been collected.
August	1		Made a $13,500 cash payment on the 12 percent note of February 1. This payment covers both interest and principal.
September	1		Paid salaries of $22,900 using the grant received on May 1.
October	1		Paid truck maintenance costs of $950.
November	1		Paid additional salaries of $12,200, first using the rest of the grant money received May 1.
December	31		Sent invoices totaling $21,900 to customers for services over the past six months. Collected $2,000 cash immediately.
December	31		A new landfill was opened this year. It is 12 percent filled as of the end of the year. The estimated current cost for the eventual closure of this facility is $4 million although no payments will be made for approximately 9 years.