The City of Bellevue has one Permanent Fund, which it uses to account for the activities of its perpetual care cemetery. Earnings from investments maintained in the fund are used to maintain and make improvements to the cemetery. Bellevue is still seeking gifts for the fund because current earnings on the $3,000,000 endowment are not sufficient to maintain the cemetery in the long term. Prepare journal entries to record the following transactions for the city’s Permanent Fund during calendar year 2019.

a. Ms. Nash-Haruna makes a $5,000 contribution to the fund.
b. Bellevue makes investments in the amount of $2,000,000.
c. During the year, Bellevue receives $80,000 cash from investment earnings.
d. At year-end, another $10,000 in interest is due to Bellevue from the investments.
e. The fund pays $4,000 in operating expenditures for administration during the year.
f. The Permanent Fund owes the General Fund $50,000 at year-end for maintenance done by city park personnel for the cemetery. The work by city park personnel previously was recorded as an operating expenditure in the General Fund