The Motor Vehicle Repair Fyund of Laramee County provides centralized repair for county-owned vehicles. For the following summarized transactions and events for the year ended June 30, provide the fund level entries in general journal form required to conform to generally accepted accounting principles. If no entry is needed, so indicate.

1) the Mortor Vehicle Repair Fund ordered supplies at an estimated cost of $92,000.

2) the supplies ordered in above where received at invoice costs of $91,400; these invoices were approved for payment.

3) Supplies costing $800 where used to repair a police car, and the Motor Vehicle Repair Fund billed to the General Fund at a markup of 20 % on cost.

4) Expenses paid in cash during the year were: purchasing, $5,700; warhousing, $7,100; and general and administrative, $6,200