The Arlington Motor Pool Internal Service Fund had the following transactions and events during January 2018. Using the "Additional Information" provided below. Prepare journal entries to record the following transactions: January 2018 transactions: 1. Paid salaries for the month in cash (1/12 of $80,000) 2. Paid $600 cash for fuel and maintenance expenses 3. Recorded depreciation expense for the month 4. Recorded insurance expense for the month 5. Accrued benefits expense for the month 6. Billed for motor vehicle services as follows: General Fund, 80 trips; Golf Course Enterprise Fund, 10 trips Additional Information: Automobiles: The Motor Pool uses two 6-passenger vans, each costing $45,000 and each estimated to have a 5-year life when they were acquired in 2017. Driver salaries: The Motor Pool has a driver-administrator, who earns $45,000 a year, and a driver, who earns $35,000. The town uses a rate of 30 percent (to cover benefits, including pensions) for planning purposes. Insurance: In 2017, the town purchased a 3-year automobile accident policy at a cost of $6,000. Fuel and maintenance costs: Based on experience, the driver-administrator estimates that total fuel and maintenance costs for the year will be $8,000. Billing units: To simplify its record keeping, the Motor Pool charges a fixed price per trip. Arlington’s budget office estimates it will provide 800 trips to the town’s departments in 2018.