(Journal entries and financial statements for an Internal Service Fund) Pleasantville's Data Processing Fund, an Internal Service Fund, had the following transactions and events during calendar year 2013. The fund provides services for a fee to all departments of Pleasantville's government. Assume the fund uses a voucher system. Prepare (a) the journal entries necessary to record the transactions and events in the Data Processing Fund; (b) a statement of revenues, expenses, and changes in net position for the Data Processing Fund for 2013; and (c) a statement of net position as of December 31, 2013.

1. The General Fund made a $2,000,000 transfer of cash to establish the Data Processing Fund.
2. The Data Processing Fund pays cash for a $1,900,000 computer.
3. Supplies costing $4,500 were purchased on credit.
4. Bills totaling $650,000 were sent to the various city departments.
5. Repairs to the computer were made at a cost of $2,400, on credit.
6. Collections from city departments for services were $629,000.
7. Salaries of $200,000 were paid to the employee.
8. Vouchers totaling $5,900 were paid.
9. As of the end of the year, $300 of supplies had not been used.
10. Depreciation on the computer for the year was $250,000.
11. The city charged the computer center $2,000 for the rental of office space and S500 for the rental of office equipment
for the year. This amount was not paid at the end of the year.
12. Miscellaneous expenses not paid by the end of the year totaled $700. These amounts were owed to businesses outside the governmental unit.