Using the governmental- and proprietary-type funds, indicate which would be used to record each of the following events.

GF……………General Fund

SRF ………….Special Revenue Fund

DSF ………….Debt Service Fund

CPF ………….Capital Projects Fund

PF …………….Permanent Fund

EF …………….Enterprise Fund

ISF ……………Internal Service Fund

1. Bonds were issued by the fund used to account for providing water to the residents of a municipality.

2. The fund that finances the city's basic day-to-day operating activities lent $50,000 to the fund that will provide city agencies with supplies on a user charge basis.

3. The city-operated utility that provides electricity to the residents of a municipality billed the city for electricity provided to city agencies.

4. The city charter requires all hotel taxes to be accounted for in a separate fund dedicated to maintaining the downtown business district. Hotel tax collections for the period were $500,000.

5. Salaries were paid to the city's police officers and firefighters.

6. The state lottery, which operates like a business entity, sent a check for its net revenues (after paying lottery prizes) to the state. The state will add these revenues to general state revenues as part of the state's program for financing elementary and secondary education.

7. Interest and principal on the city's general obligation debt were paid, using resources accumulated specifically for that purpose.

8. The fund that finances the city's day-to-day operating activities transferred cash to the fund that pays principal and interest on outstanding debt.

9. The city sold general obligation bonds to buy land as part of a city hall expansion program.

10. The city's central motor pool billed each city department for use of vehicles.

11. The state established a highway beautification program, to be financed by dedicating a new motor vehicle license fee to that purpose.

12. A wealthy taxpayer donated securities to a village, stipulating that the donation be kept in perpetuity and that the resulting investment income be used solely to help support the activities of the village library.

13. The state-operated toll road collected tolls of $1 million.

14. The village maintains a perpetual-care public cemetery fund. Income from that fund was transferred to the fund that accumulates resources dedicated to maintaining the cemetery.