The Eaton School District engaged in the following transactions during its fiscal year ending August 31, 2018.

? It established a purchasing department, which would be accounted for in a new internal service fund, to purchase supplies and distribute them to operating units. To provide working capital for the new department it transferred $1.7 million from its general fund to the internal service fund.

Serial no. Transaction Answer Explanation Amount that the general fund should recognize as supplies expenditure, assuming that inventory is 1 accounted for on a purchases basis i. $ 300,000 general fund purchases from internal service fund for $ 300,000 2 Amount that the district should recognize as a pension expenditure in its general fund 1. $ 4,500,000 Actual amount transferred isto be recognized 3 Amount that the district should recognize as a pension expense in its government- wide statements m. $5,000,000 actuarially determined pension is need to be recognized 4 Amount that the general fund should recognize as nonreciprocal transfers-out k. $1,925,000 5 Amount that the district should recognize as total debt service expenditures in its governmental funds f. $150,000 interest payment is $150,000 for march 31 , 2015 Amount that the government should recognize as total debt service expense in its government wide expense tobe recognised is 150,000 interest upto march 31 and from 6 statements h. $275,000 april to august 31, 2015 ( 150,000 * 5 months/ 6 months Amount that the district should recognize as other Francing sources in its general fund Francial 7 statements D. $8,900,000 bonds issued 8 million plus 900,000 Amount that the district should recognize as capital-related expenditures, including depreciation, pertaining to its buses in its governmental fund Francial statements ( the district recognizes a full year's 8 depreciation on all capital assets in the year of acquisition j. $900,000 Buses acquired for $ 900,000 Amount that the district should recognize as capital-related expenses, including depreciation, pertaining to its buses in its government-wide financial statements (the district recognizes a full year's depreciation 9 on all capital assets in the year of acquisition) d. $90,000 Life of the buses is 10 years : 900,000 / 10 years = 90,000 Amount that the district should recognize as nonspendable fund-balance in its governmental fund 10 statements c. $80,000 Amount that the district should recognize as a deferred outtow of resources relating to its insurance 11 policy a. So