1. during the year ended december 31, 2012, the town of jamestown had the following selected transaction :

a. the general fund made a $100,000 advance to an internal service fund. the internal service fund will repay the advance in 2013.

b .the water utility enterprise fund billed the general fund $25,000 for water usage.

c. the general fund transferred $30,000 to a debt service fund to pay interest on general obligation bonds

on Jamestown's government-wide statement of activities for the year ended december 31, 2012, what amount should be reported for transfer?

2.during the year ended December 31, 2012, the town of Harrisville had the following selected transaction :

a. the general fund made a permanent transfer of $ 100,000 to an enterprise fund. Te enterprise fund used the amount transferred to acquire capital assets.

b. the general fund transferred $1,000,000 to a capital projects fund for the town's portion of the cost for the renovation of the town hall.

c. the general fund was reimbursed $5,000 by an enterprise fund for expenses paid by the general fund that were properly charged as operating expenses of the enterprise fund.

on Harrisville's government-wide statement of activities for the year ended december 31, 2012, what amount should be reported as transfer?