Explain how each of the following should be reported in the financial statements of an Enterprise Fund. If assumptions are necessary, state them clearly. 1. Capital grant received in cash, but not earned, $500,000 2. Capital grant earned, but not collected until 90 days after year end, $1,200,000 3. Estimated uncollectible accounts related to current year sales, $75,000 4. Deferred interest expense adjustment credit balance of $300,000 at year end 5. Amortization of deferred interest expense adjustment credit balance, $50,000 6. Reclassification at year end of a general capital asset (cost, $1,000,000 and accumulated depreciation, $350,000) as an Enterprise Fund capital asset 7. Operating grant earned and collected during the year, $89,000 8. Accrued interest on Enterprise Fund long-term bonds payable, $100,000 9. Free services provided to General Fund departments, $65,000 10. Charges for services provided to other Enterprise Funds, $20,000