The numbered items on the left consist of a variety of transactions that occur in a municipality. The lettered items on the right consist of various ways to record the transactions. Select the appropriate method for recording each transaction. Some transactions have more than one correct answer. Lettered items may be used once, more than once, or not at all.

Transactions
1. Term bond proceeds of $100,000 were received by the capital projects fund.
2. Equipment costing $50,000 was acquired by the water utility, an enterprise fund.
3. Land with a fair value of $500,000 was donated to the city to be used as a municipal park.
4. Central stores, an internal service fund, received a transfer in of $750,000 from the general fund.
5. General obligation serial bonds of $250,000 matured and were paid by the debt service fund.
6. Expenditures of $5,000,000 were incurred by the capital projects fund to construct a new city hall annex. The project was started and completed within the fiscal year.
7. The water utility, an enterprise fund, billed the mayor's office $200 for water usage.
8. The mayor's office received the billing in item 7.
9. The tax agency fund received $250,000 of tax revenues that are to be distributed to the school districts within the municipality.
10. Salaries and wages of $25,000 were incurred by the water utility enterprise fund.

Recording of Transactions
A. Debit Expenditures in the general fund
B. Debit General Operating Expenses in the general fund
C. Debit Equipment in the enterprise fund
D. Debit Equipment in the general fund
E. Debit Building in the capital projects fund
F. Debit General Operating Expenses in the enterprise fund
G. Debit Expenditures in the capital projects fund
H. Credit building in the capital projects fund
I. Debit Expenditures in the debt service fund
J. Credit Revenue in the private-purpose trust fund
K. Credit Revenue in the capital projects fund
L. Credit Other Financing Sources in the capital projects fund
M. Credit Transfers in the internal services fund
N. Debit Revenue in the agency fund
O. Credit Due to Other Governmental Units in the agency fund
P. Credit Revenue in the agency fund
Q. Credit Revenue in the enterprise fund
R. Reported only on the government-wide financial statements