272 A tal government recorded the following transactions during the year. For each transaction determine the worksheetonte needed to prepare the government-wide statements equipment had a book value of S100,000 The ser fund recorded proceeds from the sale of equipment in the amount of $230,000, The The internal service lund, which only services governmental funds (general government), recorded a net operating income for the year of S10,000. c. The general fund recognized revenue for property taxes levied in the prior year but collected more than 60 days into the current year for $150.000 d. The local government's actuary estimated that the local govemment's pension expense for the period was $136,000; however, the general fund only paid the pension trust fund $97,500. e. The general fund recorded transfers out of $350,000 to a debt service fund, $200,000 to a special revenue fund, and $600,000 to an enterprise fund. The general fund recorded a deferred inflow for property taxes for the current year of $110,000