Indicate into which fund a city would record each of the following transactions.
a. Fixed assets are purchased with general fund cash.
b. Long-term serial bonds are issued to finance the construction of a new art museum. The bonds are sold at a premium.
c. The general fund transfers a sufficient amount of money to cover principal and interest requirements of a debt issue.
d. The fund receiving the payment in item (c) makes the scheduled payment of principal and interest.
e. A special assessment project is one-half completed at year-end.
f. Income is earned by an endowment fund and is transferred to a recipient fund, which is restricted as to its expenditures by the trust agreement specified for a government program.
g. Possible depreciation entries on assets are recorded.
h. The government-owned water utility issues debt to purchase new equipment.
i. The new city prison is completed, and leftover funds are transferred to the fund responsible for repaying the debt used to finance the project.
GF General Fund
SRF Special Revenue Fund
DSF Debt Service Fund
CPF Capital Projects Fund
ENT Enterprise Fund
INT Internal Service Fund
PF Permanent Fund
PPT Private-Purpose Trust Fund
GFAAG General Fixed Assets Account Group
GLTDAG General Long-Term Debt Account Group