Rankin City Established a Central Printing and Reproductions Fund During

Rankin City established a Central Printing and Reproductions Fund during the fiscal year ending 6/30/05. Transactions affecting the fund are as follows:
a. The fund was established with a $100,000 contribution from the General Fund on 7/1/04. The transfer will be recorded as Contributed Capital for the fund. The operation is conducted in a facility leased on a month to month basis from a private landlord.

b. Equipment costing $30,000 was acquired on 7/3/04. The equipment is assigned a 10 year life, no salvage. It will be paid at a future date.
c. Supplies costing $65,000 were acquired. A physical inventory was taken on 6/30/05 of the supplies, the count showed supplies valued at $11,000. The voucher will be paid at a later date.
d. Various operating expenses were incurred for a total of $67,000. Of that amount, $7,000 represented charges from the city's electric utility (an enterprise fund). All the vouchers were then paid. The payments for the equipment and supplies acquisition are also made.
e. Total billings to the city's various departments were $125,000. Of this amount, $9,000 pertained to services performed for the city's electric utility (enterprise fund).
f. Cash was collected on the above billings in full.
Required:
Make the necessary journal entries for fiscal year 2004-2005 (ending 6/30/05) for Rankin City's Internal Service Fund including any year end adjusting entries. Closing entries are not required.