The Town of Weston has a Water Utility Fund with the following trial balance as of July 1, 2019, the first day of the fiscal year: During the year ended June 30,2020, the following transactions and events occurred in the Town of Weston Water Utility Fund: 1. Accrued expenses at July 1 were paid in cash. 2. Billings to nongovernmental customers for water usage for the year amounted to $1,424,000; billings to the General Fund amounted to $119,000. 3. Liabilities for the following were recorded during the year: 4. Materials and supplies were used in the amount of $298,000, all for costs of sales and services. 5. After collection efforts were unsuccessful, $15,000 of old accounts receivable were written off. 6. Accounts receivable collections totaled $1,519,000 from nongovernmental customers and $51,400 from the General Fund. 7. $1,099,000 of accounts payable were paid in cash. 8 . One year's interest in the amount of $186,000 was paid. 9. Construction was completed on plant assets costing $261,000; that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $271,100. 11. The Allowance for Uncollectible Accounts was increased by $11,000. 12. As required by the loan agreement, cash in the amount of $113,000 was transferred to Restricted Assets for eventual redemption o the bonds. 13. Accrued expenses, all related to costs of sales and services, amounted to $107,000. 14. Nominal accounts for the year were closed. Record the transactions for the year in general journal form. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)