(Various entries) Record the following transactions in General Ledger accounts of the General Fund of...

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(Various entries) Record the following transactions in General Ledger accounts of the General Fund of Fergieville. 1. Incurred salaries of $300,000, $280,000 of which were paid. 2. A long-term note ($400,000 face value) matured. The interest of $40,000 was paid but the principle was not. To record maturity of note and payment of interest. The note is now recorded in the fund, even though not paid, because it has matured. 3. Purchased computers with a cost of $45,000; $22,000 was paid, the balance is due and is expected to be paid at the end of the first quarter of the next fiscal year. 4. Purchased materials for cash, $19,000. Assume purchases method of accounting for inventory. 5. Received bill from the water and sewer department for services, $7,500; $4,000 was paid. 6. Ordered, but have not yet received, materials costing $70,000. To record order of materials. (Budgetary entry). Record encumbrances. 7. Paid required annual contribution to pension plan, $250,000. 8. Determined that the Capital Projects Fund should be reimbrused $3,000 for wages that should have been charged to General Fund department but were paid from the capital Projects Fund. Record reimbursemnt due to Capital ProjectsFunds. 9. Repaid a six-month note (face value, $50,000) and interest on the note ($2,500). Record retirement of note plus interest. 10. Paid $75,000 to the golf Course Enterprise Fund to cover its operating deficit for the year

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