As of July 1, 2008, the City of Lockard Decided

As of July 1, 2008, the City of Lockard decided to purchase a privately operated swimming pool and to create a Swimming Pool (Enterprise) Fund. During the year, the following transactions occurred:
(a). A permanent contribution of $300,000 was received from the General Fund
(b). Revenue Bonds were sold at par in the amount of $600,000
(c). Purchased for $800,000 cash several items, the cost breakdown was: land, $100,000; building, $200,000, land improvement, $200,000; equipment, $200,000; supplies, $100,000
(d). Charges for services amounted to $300,000, all received in cash
(e). Cash expenses included: salaries, $100,000; utilities, $50,000; interest (paid on 6/30/09), $36,000
(f). Supplies were consumed in the amount of $80,000
(g). Depreciation was recorded for: building, $10,000, land improvement, $10,000; equipment, $20,000
(h). The books were closed. Close all accounts to Net Assets
Required:
Record the above transactions in general journal form (on the books of the swimming pool fund)
Prepare, in good form, a Statement of Revenues, Expenses and Changes in Fund Net Assets for the City of Lockard Swimming Pool Fund for the Year Ended June 30, 2009
Prepare, in good form, a Statement of Fund Net Assets for the City of Lockard Swimming Pool Fund as of June 30, 2009
Prepare, in good form, a Statement of Cash Flows for the City of Lockard Swimming Pool Fund for the Year Ended June 30, 2009. Assume all of the revenue bonds payable are for capital-related acquisitions and that the transfer was to establish working capital (i.e. a non-capital-related purpose)