Journal entries for an Internal Service Fun Arlington Town uses an Internal Service Fund to account for its motor pool activities. You have the following information: Automobiles: The Motor Pool uses ovo 6-passenger vans, each costing $78,750 and each estimated to have a 5-year life when they were acquired in 2020. Driver salaries.' The Motor Pool has a driver-administrator, who earns $78,750 a year, and a driver, Who earns $61 , 250. The town uses a rate of 35 percent (to cover benefits, including pensions) for planning purposes. Insurance: In 2020, the town purchased a 3-year automobile accident polity at a cost of $10,50C. Fuel and maintenance casts: Based on experience, the driver-administrator estimates that total fuel and maintenance costs for the year will be $14,000. Billing units: To simplify its record keeping, the Motor Pool charges a fixed price per trip. Arlington's budget office estimates it will provide 1 ,400 trips to the town's departments in 2021. Arlington Town had the followring transactions and events during January 2021: 1. Paid salaries for the month in cash. (Driver-administrator and driver) 2. Paid $1,100 cash for fuel and maintenance expenses 3. Recorded depreciation expense For the month. 4. Accrued benefits expense for the month 5. Recorded insurance expense for the month 6 RilleH fnr mntnr vphirle services as fnllnv,' General inH 141 trine