Washington City created an Information Technology department four years ago to centralize information technology (IT) functions for the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up-to-date technology to all of the citys operations. The fund was designed to be self-supporting; that is, all costs are to be recovered through user fees, but any excess of fees over expenses should be less than 5 percent. The preclosing trial balance for the IT department as of last year, is shown below.

	Debits				Credits
	(in thousands)
Cash	$	13,800
Due from Other Funds		3,990
Materials and Supplies Inventory		340
Machinery and Equipment		52,500
Accumulated Depreciation					$	29,600
Accounts Payable						1,640
Due to Federal Government						2,620
Due to Other Funds						1,170
Net PositionNet Investment in Capital Assets						22,900
Net PositionUnrestricted						12,700
	$	70,630			$	70,630

During the current fiscal year ended December 31, the following transactions (summarized in thousands of dollars) occurred:

Gross employee wages were $56,100, including the employers share of social security taxes amounting to $4,000. Federal income and social security taxes withheld from that amount totaled $18,280.

Office expenses in the amount of $3,630 were paid in cash.

Materials and supplies purchased on account during the year were $8,230.

A bill totaling $14,230 was received for utilities provided by Washington Citys utility fund.

Cash paid to the federal government for payroll taxes was $22,600.

Cash paid to the Utility Fund was $13,800.

Accounts payable at year-end totaled $2,890.

Materials and supplies used during the year were $8,090.

Charges to departments during the fiscal year were as follows:

General Fund	$	56,400
Special Revenue Fund		20,200

10. Unpaid balances at year-end were:

General Fund	$	3,500
Special Revenue Fund		1,900

11. The depreciation for the year was $6,000. 12. Revenue and expense accounts for the year were closed.

Required

a-1. Prepare journal entries for the Information Technology Fund for the current year ended December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in thousands of dollars.)