Washington City created an Information Technology department four years ago to centralize information technology $($IT$)$ functions for the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up$-$to$-$date technology to all of the city$$s operations. The fund was designed to be self$-$supporting; that is$,$ all costs are to be recovered through user fees, but any excess of fees over expenses should be less than $4$ percent. The preclosing trial balance for the IT department as of last year, is shown below.

Debits Credits

$($in thousands$)$

Cash $ $14,600$

Due from Other Funds $4,730$

Materials and Supplies Inventory $410$

Machinery and Equipment $54,700$

Accumulated Depreciation $ $31,000$

Accounts Payable $2,690$

Due to Federal Government $2,740$

Due to Other Funds $1,210$

Net Position$$Net Investment in Capital Assets $23,700$

Net Position$$Unrestricted $13,100$

$ $74,440$ $ $74,440$

During the current fiscal year ended December $31,$ the following transactions $($summarized in thousands of dollars$)$ occurred:

Gross employee wages were $$60,600,$ including the employer$$s share of social security taxes amounting to $$4,310.$ Federal income and social security taxes withheld from that amount totaled $$19,700.$

Office expenses in the amount of $$3,910$ were paid in cash.

Materials and supplies purchased on account during the year were $$8,880.$

A bill totaling $$15,350$ was received for utilities provided by Washington City$$s utility fund.

Cash paid to the federal government for payroll taxes was $$24,200.$

Cash paid to the Utility Fund was $$14,600.$

Accounts payable at year$-$end totaled $$3,090.$

Materials and supplies used during the year were $$8,660.$

Charges to departments during the fiscal year were as follows:

General Fund $ $60,300$

Special Revenue Fund $21,400$

$10.$ Unpaid balances at year$-$end were:

General Fund $ $3,600$

Special Revenue Fund $1,900$

$11.$ The depreciation for the year was $$5,800.$

$12.$ Revenue and expense accounts for the year were closed.

Required

a$-1.$ Prepare journal entries for the Information Technology Fund for the current year ended December $31.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Enter your answers in thousands of dollars.$)$