The following transactions occurred regarding the Central Purchasing Fund, an Internal Service Fund. Record the entries for the transaction, and identify the fund(s) used.
1. The General Fund transferred $ 100,000 as a capital contribution to establish the fund.
2. The Purchasing Fund billed revenues of $ 200,000.
3. The Purchasing Fund incurred expenses of $ 300,000.
4. The General Fund subsidized the operations of the Purchasing Fund by transferring an additional $ 100,000 to the fund.