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 $251,000 from the general fund as permanent financing.
Febrauary	1		Borrowed an additional $207,000 from a local bank at a 12 percent annual interest rate.
March	1		Ordered a truck at an expected cost of $132,500.
April	1		Received the truck and made full payment. The actual cost amounted to $135,800. The truck has a 10-year life and no salvage value. Straight-line depreciation is to be used.
May	1		Received a $27,600 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 $1,150 per month and paid 12 months of rent in advance.
July	1		Charged citizens $20,800 for services. Of this amount, $18,400 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 $23,400 using the grant received on May 1.
October	1		Paid truck maintenance costs of $2,700.
November	1		Paid additional salaries of $13,500, first using the rest of the grant money received May 1.
December	31		Sent invoices totaling $25,300 to customers for services over the past six months. Collected $5,100 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 $3.2 million although no payments will be made for approximately 9 years.

Make journal entries for this operation for the above 2017 transactions as well as necessary adjusting entries at the end of the year.

No Date General Journal Debit Credit 1 01/01/2017 Cash Capital contributions 2 02/01/2017 Cash Notes payable 3 03/01/2017 No journal entry required > 4 04/01/2017 Truck Cash 5 05/01/2017 Cash Unearned revenue 6 06/01/2017 Prepaid rent Cash >> 7 07/01/2017 Accounts receivable Revenues - Services >> 8 07/01/2017 Cash Accounts receivable 9 08/01/2017 Interest expense Notes payable Cash 10 09/01/2017 Salaries expense Cash 11 09/01/2017 Unearned revenue Revenue - grant 12 10/01/2017 Maintenance expense Cash 13 11/01/2017 Salaries expense Cash 14 11/01/2017 Unearned revenue Revenue - grant 15 12/31/2017 Accounts receivable Revenues - Services 16 12/31/2017 Cash Accounts receivable 17 12/31/2017 > Interest expense Interest payable 18 12/31/2017 Depreciation expense Accumulated depreciation OC 19 12/31/2017 Rent expense Prepaid rent 20 12/31/2017 Expense - landfill closure Landfill closure liability