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Burgundy County set up a Computer Services Department to provide computer services to all governmental operations. Previously, the services were provided through the general fund. The attached transactions occurred during the fiscal year ending December 31, 20X1.

REQUIRED: Prepare, in proper form, the general journal entries that should be made by the Computer Services Internal Service Fund to record the attached transactions. Usethe letter ofthe transaction as the date. Omit explanations.

	BURGUNDY COUNTY TRANSACTIONS FOR COMPUTER SERVICES INTERNAL SERVICE FUND FOR FISCAL YEAR ENDING DECEMBER 31, 20X1
(a)	To establish the department, the computers and related equipment were transferred from general government assets in the General Fund to the Computer Services Internal Service Fund. The equipment originally cost $900,000. At the date oftransfer, it was estimated that the equipment had a fair value of $700,000, an estimated useful life of 5 years, and an estimated residual value of$100,000. In addition, the General Fund transferred $50,000 of supplies and also provided a permanent contribution of$100,000to provide working capital for the fund.
(b)	Electricity costs of $22,000 and wages and salaries of $60,000 were paid during the year.
(c)	Insurance premiums of $8,000 were paid during the year. Half ofthese premiums pertain to the current fiscal year and the remainder are for the next fiscal year.
(d)	Computer supplies in the amount of $80,000 were purchased on account.
(e)	Cost of supplies used during the year were $95,000.
(f)	Billings to departments for computer services during the year amounted to $300,000.
(g)	Vouchers payable in the amount of $70,000 were paid during the year.
(h)	Depreciation on the computer equipment was recorded.
(i)	Collections on billings were $284,000.
(j)	Salaries and wages payable at year end were $1,500. An inventory ofcomputer supplies on hand showed $30,000 of supplies on hand.

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