The Yorktown Motor Pool Internal Service Fund had the following transactions and events during January 2013. Using the data in exercise E7- 10 where applicable, as well as your solution to the exercise, prepare journal entries to record the transactions.

1.Paid salaries for the month in cash (1/ 12 of $ 80,000)

2. Paid $ 600 cash for fuel and maintenance expenses

3. Recorded depreciation expense for the month

4. Recorded insurance expense for the month

5. Accrued fringe benefits expense for the month

6. Billed for motor vehicle services as follows: General Fund, 80 trips; Water Enterprise Fund, 10 trips