A non-profit organization has two programs (Education and Environmental) each of which has its own fund. The organization also has a debt service fund and a general operating fund (which handles the unrestricted transactions). For the following events show the effect on the fundamental equation of accounting for each of the affected funds:

(a) The organization charges out its Operation Department to each program equally, at $1,000 each, for services performed to maintain property, plant, and equipment.

(b) The organization transfers $20,000 to the debt service fund.

(c) The Environmental Program borrows $10,000 from the Operating Fund.