The County of Maxnell decides to create a waste management department and offer its services to the public for a fee. As a result, county officials plan to account for this activity as an enterprise fund. Assume the information is gathered so that the county can prepare fund financial statements. Only entries for the waste management department are required here:

January $1$ Receive unrestricted funds of $$160,000$ from the general fund as permanent financing.

Febrauary $1$ Borrow an additional $$130,000$ from a local bank at a $12$ percent annual interest rate.

March $1$ Order a truck at an expected cost of $$108,000.$

April $1$ Receive the truck and make full payment. The actual cost including transportation was $$110,000.$ The truck has a $10-$year life and no residual value. The county uses straight line depreciation.

May $1$ Receive a $$20,000$ cash grant from the state to help supplement the pay of the department workers. According to the grant, the money must be used for that purpose.

June $1$ Rent a garage for the truck at a cost of $$1,000$ per month. The county pays $12$ months of rent in advance. The contract has no provisions for extensions or purchases.

July $1$ Charge citizens $$13,000$ for services. Of this amount, $$11,000$ is collected.

August $1$ Make a $$10,000$ cash payment on the $12$ percent note of February $1.$ This payment covers both interest and principal.

September $1$ Pay salaries of $$18,000$ using the grant money received on May $1.$

October $1$ Pay truck maintenance costs of $$1,000.$

November $1$ Pay additional salaries of $$10,000,$ first using the rest of the grant money received May $1.$

December $31$ Send invoices totaling $$19,000$ to customers for services during the past six months. Collect $$3,000$ of the cash immediately.

December $31$ A new government landfill opened this year. At the end of the year, it is $12$ percent filled. The estimated current cost for the eventual closure of this facility is $$4$ million, althoug

Required:

Prepare $20$ journal entries for this operation for the following $2024$ transactions. Also prepare any necessary adjusting entries at the end of the year.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in whole dollars and not in millions.