The following transactions occurred regarding the Central Purchasing Fund, an Internal Service Fund. 1. The General Fund transferred $80,000 as a capital contribution to establish the fund. 2. The Central Purchasing Fund bills $160,000 for services it provided to other funds. 3. The Central Purchasing Fund incurred depreciation expense of $40,000 and paid $200,000 in operating expenses. 4. The General Fund subsidized the operations of the Purchasing Fund by transferring an additional $80,000 to the fund. For each transaction, record the entry, if any, for each Fund. If no entry is required, select 'No debit (or credit) entry required' in the account field and enter 0 or leave the debit and credit fields blank