The following transactions and events occurred in East Fritzsch Township. Record these transactions in journal form. Also, indicate the fund in which each transaction amount is recorded.

1. The township paid cash for four police cars. Each car cost $ 18,000. They were originally ordered at $ 20,000 each.

2. The township issued bonds for the purpose of constructing playgrounds in the city. The bonds had a face value of $ 20,000,000 and were sold for $ 19,900,000.

3. The mayor of the township signed a contract with Dumas Office Furniture Company to buy furniture for his office. The total cost of the furniture was $ 8,900. The furniture will be delivered next month.

4. Two additional police officers were hired to help patrol the new playgrounds; each of them will receive $ 50,000 a year.

5. The Fire Department sold several pieces of used equipment, which originally cost the township $ 20,000. The fire chief negotiated a selling price of $ 3,000 for the equipment.

6. The township made its annual payment of principal and interest on its outstanding debt. A total of $ 5,000,000 was paid: $ 1,000,000 of principal and $ 4,000,000 of interest.

7. The township levied a property tax to service the outstanding debt. The total amount of the tax was $ 4,000,000, of which $ 3,900,000 was expected to be collected. (Assume the use of a separate fund.)

8. The city hall construction project started in the prior year was completed this year. This year $ 1,500,000 of costs were incurred. In the prior year a total of $ 7,500,000 was incurred. Financing for the project came from a bond issue that was sold at the time the project was started.

9. The township’s board of supervisors approved a budget amendment for the General Fund. An extra $ 300,000 appropriation was included in the budget for the current year.

10. The township made payments on outstanding leases totaling $300,000. This amount included $ 175,000 for interest. The leases are accounted for in the General Fund, and encumbrance accounting is used.