The Town of Waldorf operated an educational program for at-risk middle school children. Businesses and nonprofit organizations sponsor th children and pay the registration fee. The following cash receipts were collected: Registration Cash loan from bank 240,000 49.000 The following cash disbursements were made: Payroll taxes 20.250 Labor 70.900 Insurance 8.650 Interest 2.300 Purchase school bus 67,000 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 special revenue fund HINT: THEY ARE NOT THE SAME, THERE IS A DIFFERENCE