Prepare journal entries in the general fund for the following 2018 transactions that represent inflows of financial resources to Tyler City:
1. To pay the wages of part-time city maintenance employees, the Cemetery Expendable Trust
Fund transfers $45,000 to the general fund.
2. A resident donates land worth $75,000 for a park.
3. The city is notified by the state that it will receive $30,000 in road assistance grants this year.
4. A fire truck with an original cost of $36,000 is sold for $9,000.
5. Sales of license stickers for park use total $5,000. The fees cover this year and next year.
Security staff is paid from these fees to check for cars in the park without stickers.