For each of the items below, identify which fund(s) would be used to account for the item and provide a justification for your answer.
a. A city government issued general obligation bonds to finance the construction of a new jail.
b. A tax of $1.00 per residential phone number is collected by a city government from the phone company. This amount is required by state law to be used for the operation of the 911 emergency phone system.
c. A county government expended $1 million to expand the water treatment plant.
d. A donor provided investments totaling $4 million to create an endowment, the earnings of which will be used to provide scholarships.
e. A donor provided $50,000 to be used to purchase newspaper and magazine subscriptions for the public library. There is no requirement that the original principal may not be spent.
f. A city government sold surplus street maintenance trucks for $10,000.
g. A city government contributed $500,000 to a pension plan administered by the city for its teachers, public safety employees, and employees of the water department.