there should be $10$ journal entries

The City of Sweetwater maintains in trust the Employees' Retirement Fund, a single$-$employer defined benefit plan that provides annuity and disability benefits. The fund is financed by actuarially determined contributions from the city's General Fund and by contributions from employees. Administration of the retirement fund is handled by General Fund employees, and the retirement fund does not bear any administrative expenses. The Statement of Fiduciary Net Position for the Employees' Retirement Fund as of July $1,2023,$ is shown here:

$\backslash$table$[[\backslash$table$[[$CITY OF SWEETWATER$],[$Employees$\text{'}$ Retirement Fund$],[$Statement of Fiduciary Net Position$],[$As of July $1,2023]],],[,],[$Cash$,$$$341,000$