The Cressida City operated an educational program for at$-$risk elementary school children by taking a mobile STEM lab to recreation centers. The mobile STEM lab is a retrofitted school bus. Businesses and nonprofit organizations sponsor the children and pay the registration fee.

The following cash receipts were collected:Registratio The Cressida City operated an educational program for at$-$risk elementary school children by taking a mobile STEM lab to recreation centers. The mobile STEM lab is a retrofitted school bus. Businesses and nonprofit organizations sponsor the children and pay the registration fee.

$\backslash$table$[[\backslash$table$[[$The following cash receipts were collected:$],[$Registration$]]],[$Cashloan from hand,$290,000],[$The following cash dish,$70,000],[$Payroll tares,nents were made:$],[$Salaries$,30,000],[$Insurance$,102,800],[$Interest$,14,200],[$school bus,$2,100],[,65,000]]$

Required;

A$.$ Prepare the journal entries to record revenues and disbursements if the city treats the program as

an enterprise fund

B$.$ Prepare the journal entries to record revenues and disbursements if the city treats the program as a$90,000$Cash loan from bank$70,000$The following cash disbursements were made:Payroll taxes$30,000$Salaries$102\mathrm{.}800$Insurance$14,200$Interest$2,100$Purchase school bus$65,000$Required:A Prepare the journal entries to record revenues and disbursements if the city treats the program as an enterprise fundB. Prepare the journal entries to record revenues and disbursements if the city treats the program as a special revenue fund