Please see attached, dont do the first two

Date
    Journal entry
    Debit ($)
    Credit ($)
    2/15/11
    Cash A/C …..Dr
To Loan from Enterprise fund A/C
(Being borrowings made)
    60,000
    
60,000
    3/1/11
    Encumbrances A/C ……Dr
To Fund Balance Reserved for encumbrances A/C
(purchase order made)
    13,000
    
13,000
    3/15/11
    Cash A/C ……Dr
To Taxes A/C
(fines received)
    125
    
125
    3//20/11
    Due to Capital projects Fund A/C ……Dr
Vouchers Payable A/C
To Cash A/C
(attorney fee paid)
    450
150
    
600
    3/30/11
    Cash A/C ……Dr
To Due to Capital projects Fund A/C
(cash received from Capital fund)
    150
    
150
    4/1/11
    Other Financing Uses- Transfer Out A/C …….Dr
To Expenditure A/C
(expenditure approved)
    2,000
    
2,000
    4/20/11
    Expenditure A/C …….Dr
To Cash A/C
(expenditure paid)
    2,000
    
2,000
    
    
    
    
    4/30/11
    Expenditure A/C …….Dr
To Vouchers Payable A/C
(salary recorded)
    3,500
    
3,500
    4/30/11
    Vouchers Payable A/C …….Dr
To Cash A/C
(expenditure paid)
    3,500
    
3,500
    5/1/11
    Cash A/C …….Dr
To Notes Payable A/C
(borrowings made)
    10,000
    
10,000
    5/20/11
    Expenditure A/C …….Dr
To Due to Internal Service Fund A/C
(payment...