By using the template 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 signed a trust agreement and 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 trust administered by the city for its teachers, public safety employees, and employees of the water department. General Fund Special revenue-Street and Highway Fund Capital projects City Hall Annex Construction Fund Debt service City Hall Annex Debt Service Fund Debt service City Hall Debt Service Fund Internal service Stores and Services Fund Enterprise Water and Sewer Fund Custodial Tax Collection Fund Investment trust Area Investment Pool Fund Private-purpose trust Student Scholarship Fund Pension trust Fire and Police Retirement Fund Fund Name Explanation d. b. a