On 1-1-01, the City of Midville Received $100,000 from a Citizen

On 1-1-01, the City of Midville received $100,000 from a citizen, who specifies the principal amount should remain intact.Earnings on the principal are to be used for park beautification projects and upkeep.
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Required:
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Record the following events in the appropriate Permanent Fund and Special Revenue Fund, as necessary.
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a.The deposit is made of the cash received.?
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b.The cash is invested in marketable securities.?
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c.Total interest accrued on investments for the year is $8,000; A liability is established in the permanent fund for what is owed to special revenue fund.?
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d.The interest is collected and transferred to the appropriate special revenue fund.?
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e.Park Operating expenses are $2,500; $5,500 is spent on new park benches.?
Required:
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Using this information, make the necessary entries in all other affected funds or groups and identify the fund for each event.If no other fund or group is affected, so note.Closing entries are not required.