The City of Jonesboro Engaged in the Following Transactions During

The City of Jonesboro engaged in the following transactions during the fiscal year ended September 30, 2018.
REQUIRED: Record the following transactions related to interfund transfers. Be sure to indicate in which fund the entry is being made.
a. The city transferred $400,000 from the general fund to a debt service fund to make the interest payments due during the fiscal year. The payments due during the fiscal year were paid. The city also transferred $200,000 from the general fund to a debt service fund to advance-fund the $200,000 interest payment due October 15, 2019.
b. The city transferred $75,000 from the Air Operations Special Revenue Fund to the general fund to close out the operations of that fund.
c. The city transferred $150,000 from the general fund to the city's Electric Utility Enterprise Fund to pay for the utilities used by the general and administrative offices during the year.
d. The city transferred the required pension contribution of $2 million from the general fund to the city's pension trust fund.
e. The city deposited into the general fund the proceeds of a $5.5 million dollar bond issue. The bonds were sold for $5.7 million.