$\underline{\text{ Transactions }}$ (All Amounts Are in Thousands of Dollars):

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Essay

$\underline{\text{ Transactions }}$ (all amounts are in thousands of dollars):

1. Employer contributions became due from the General Fund, $140, and an Enterprise Fund, $64, to the Pension Trust Fund. Total payroll costs were $2,000 for the General Fund and $900 for the Enterprise Fund. Equal employee contributions are to be withheld from these payroll costs and paid to the Pension Trust Fund with the balance paid to the employees.
2. The Pension Trust Fund collected 75% of the amounts due from each fund.
3. A payment in lieu of taxes was made from an Enterprise Fund to the General Fund, $200. The payment was not for services.
4. A payment in lieu of taxes was made from an Enterprise Fund to the General Fund, $150. The payment was for services.
5. A vehicle purchased with General Fund resources 3 years ago for $30, was transferred to an Enterprise Fund. The city has a policy of depreciating all vehicles over a five-year period, using the straight-line depreciation method, and no salvage value.
6. A vehicle purchased by an Enterprise Fund 2 years ago for $25, was transferred to the Parks and Recreation Department, accounted for in the General Fund. The city has a policy of depreciating all vehicles over a five-year period, using the straight-line depreciation method, and no salvage value.
7. A Special Revenue Fund advanced $300 to an Internal Service Fund. The loan is to be repaid in 3 years.
8. When the City expanded the golf course a few years ago, the Enterprise Fund used to account for it issued $1,500 in long-term bonds. It has been determined that the golf course will be unable to generate sufficient revenues to repay the debt. Therefore, the debt was reclassified as general long-term liabilities and will be repaid with general government resources.
9. Building inspection services, accounted for in the General Fund, were billed to an Enterprise Fund, $100. The Enterprise Fund paid for the service.
10. Later, it was determined that half the inspection services should have been charged to an Internal Service Fund. The ISF paid the Enterprise Fund for the services provided by the General Fund.

$\underline{\text{ Requirement: }}$ Prepare journal entries to the record transactions. If no entry is required, state "No entry required" and explain why.