The following information relates to the Town of Leeville for the fiscal years ending 9/30/15 and 9/30/16.

Following is selected information from the Statement of Net Position prepared for the Towns Water and Sewer Utility Fund for the year ended 9/30/15.

Cash and investments $ 1,200,000

Restricted cash and investments 1,600,000

Accounts receivable customers 350,000

Unbilled water and sewer revenues 200,000

Property, plant and equipment

Land 350,000

Buildings 1,000,000

Water Plant 4,000,000

Sewer Plant 6,000,000

Water Lines 10,000,000

Sewer Lines 13,000,000

Machinery and equipment 500,000

Construction in progress sewer plant upgrade 500,000

Accumulated depreciation 13,000,000

Accounts payable 500,000

Liabilities payable from restricted assets customer deposits 300,000

Accrued interest payable 275,000

Accrued salaries and benefits 200,000

Bonds payable current portion 750,000

Bonds payable long-term portion 20,000,000

Net position

Net investment in capital assets 1,600,000

Restricted - unspent bond proceeds sewer plant upgrade 1,300,000

Unrestricted 775,000

The following information relates to the Towns governmental funds.

Change in total fund balance for all governmental funds at 9/30/16 $ 1,000,000

The following transactions occurred during the year related to governmental funds and government-type activities.

General obligation bonds of $5,000,000 were issued on 11/1/15 at 103 the principal proceeds of which were used to purchase land for a new city hall on 12/15/15. All proceeds from the issuance of the bonds were deposited to the General Fund.

An additional $200,000 of general capital assets was purchased during the year.

Amounts paid on outstanding general obligation bonds were $500,000 for principal and $100,000 for interest.

Depreciation expense for general capital assets for the year ending 9/30/16 is $1,500,000.

At 9/30/16, $25,000 of property taxes receivable was expected to be collected in the spring of 2017.

Show the effects of these transactions on the accounts provided, and the ending balance of each of the accounts affected. You may use T accounts or basic line by line addition or subtraction to show your work, whichever is easier.