Capital project funds vary in size, but usually have similar key components including capital asset acquisition, maintenance, depreciation, impairment, and disposition. Robinson County prepares their year budget before the end of 20X7. Robinson County considers several other major capital projects, for example, a new fire station and a recreational facility. To get these items added to the capital projects fund, the County must prepare estimates for these transactions in the upcoming year. Prepare the journal entries for each of the following estimated transactions to submit for approval to the City Manager.