Prepare journal entries to record the following events in the city of Rosewood’s Water Commission enterprise fund:
a. From its general fund revenues, the city transferred $300,000, which is restricted for the drilling of additional wells.
b. Billings for water consumption for the month totaled $287,000, including $67,000 billed to other funds within the city.
c. The Water Commission collected $42,000 from other funds and $190,000 from other users on billings in item (b).
d. To raise additional funds, the utility issued $700,000 of 5%, 10-year revenue bonds at face value. Proceeds are restricted to the development of wells.
e. The contract with the well driller showed an estimated cost of $930,000.
f. The well driller bills $360,000 at year-end.
g. The utility pays a $300,000 bill from the well driller.