The Weber County Printing Internal Service Fund (ISF) Spent $82,000

The Weber County Printing Internal Service Fund (ISF) spent $82,000 in cash provided by contributions from the County's General Fund to purchase a commercial quality offset printer. Assuming the printer has an expected useful life of 10 years with no salvage value, which of the following entries should be used to record the printer when acquired and related depreciation at year end?
a. Two entries:
$\begin{array}{lr}\text { Capital assets-offset printer } & 82,000 \\\quad \text { Cash } &&8,200 \\\text { To record purchase of offset printer } & 8,200 \\\text { Depreciation expense } &&8,200\end{array}$

b. Two entries:
$\begin{array}{lcc}\text { Capital assets-offset printer } & 82,000 \\\text { Capital contributions from General Fund } & & 82,000 \\\text { To record purchase of offset printer } & 8,200 & \\\text { Depreciation expense } & & 8,200\end{array}$

c. One entry:
$\begin{array}{llr} \text {Expenditures-offset printer } & 8,200\\ \text { Capital contributions from General Fund } && 8,200\\ \text { To record purchase of offset printer} &\end{array}$

d. One entry:
$\begin{array}{llr} \text {Expenditures-offset printer }& 8,200\\ \text {Cash } && 8,200\\ \text {To record purchase of offset printer } &\end{array}$