What is the amount that the general fund should recognize as nonreciprocal transfers-out and why? please explain

EX, 5-2 The Eaton School District engaged in the following transactions during its fiscal year ending August 31, 201. - It established a purchasing department, which would be accounted for in a new internal service fund, to purchase supplies and distribute them to operating units. To provide working capital for the new department, it translerred $1.7 millon from its general fund to the intemal service fund. - During the year, operating departments that are acoounted for in the general fund acquired supplies from the intemal sorvice fund for which they were billed $300,000. Of this amount, the government transterred $200,000 from the general fund to the intemal service fund, expecting to transfer the balance in the following fiscal year. The supplies had cost the purchasing department $190.000. During 201, the operating departments used only $220,000 of the supplies for which they were billed. They had no supplies on hand at the start of the year. - The school district transferred $150,000 from its general fund to its debt senvice fund to make its requred March 31, 201 interest payment. This amount was paid trom the debt service fund when due. It represented interest on $8 million of bonds that wore issued, at par, on September 30,200. The next interest payment of $150,000 is due on September 30,201. The district also transferred $75,000 from the general fund to the debt service fund to provide for the eventual repayment of principal. - The district transferred $4.5 milion trom the general fund to its pension fund (a fiduclary fund) in partial payment of its actuarially determined contribution of $5.0 million for the yeac. - On August 31, the district acquired school buses at a cost of $900,000. The district gave the supplier installment notes that required the district to make three annual payments of $361,903. The first payment is due on August 31, 20x2. The buses have a useful iff of 10 years, with no salvage value. - On March 1, the district purchased and paid $150,000 for a one-year insurance policy. Refer to the two lists below. Solect the appropriate amounts from the lettered list for each item in the numbered list. An amount may be selected once, more than once, or not at all. 1. Amount that the goneral fund should recognize as supplies expenditure, assuming that inventory is accounted for on a consumption basis 2. Amount that the district should recognize as a pension expenditure in its general fund 3. Anount that the district should recognize as a pension expense in its govemment-wide statements 4. Amount that the general fund should recognize as nonfeciprocal transfers-out