Nevada, inc. reported the following items in the 2017 pension footnote (in millions). service cost $1,171 benefits paid to retirees 186 interest cost 930 actual returns on pension plan assets 1,204 expected returns on pension plan assets 1,358 amortization of deferred amounts 50 the company's pension expense for the year is:

Agovernment receives a gift of cash and investments with a fair value of $200,000. the donor specified that the earnings from the gift must be used to beautify city-owned parks and the principal must be re-invested. the $200,000 gift should be accounted for in which of the following funds? a) general fund b) private-purpose trust fund c) agency fund d) permanent fund