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The City establishes an Internal Service Fund $($ISF$)$ to account for the costs of printing services that it will provide to the various City departments. Make journal entries to record the following transactions in the ISF only.

a$.$ The General Fund transfers $$800,000$ to the ISF as a contribution to start the printing activity.

b$.$ The ISF immediately uses $$100,000$ of the cash to purchase printing equipment. $($The printing equipment is estimated to have an average useful life of $10$ years.$)$

c$.$ On various occasions during the year, the ISF buys paper and other supplies in the amount of $$30,000$ on open account. The supplies are put into inventory.

d$.$ Invoices for the supplies purchased in c$.,$ above are paid.

e$.$ Employee salaries for the year amounting to $$335,000$ are paid.

f$.$ The ISF makes a payment of $$127,000$ to the City's Pension Trust Fund for pensions applicable to the salaries of its personnel.

g$.$ The ISF receives an invoice of $$35,000$ from the General Fund for occupancy costs, which includes space and utility costs.

h$.$ The ISF sends invoices throughout the year to several City agencies for printing services, as follows:

$(1)$ To General Fund departments $$25,000$

$(2)$ To the Water Enterprise Fund $38,000$

i$.$ The ISF receives payments of $$25,000$ from General Fund agencies and $$38,000$ from the Water Enterprise Fund.

To prepare its financial statements, the ISF makes adjusting entries to account for the following:

j$.$ To record ten months of depreciation on the equipment purchased in b$.,$ above.

k$.$ To record the expense of paper and supplies consumed during the year. A year$-$end inventory showed unused paper and supplies amounting to $$5,000.($See c$.,$ above$)$

l$.$ To record unpaid salaries of $$12,000$

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