8-11. The City of Southern Pines maintains its books so as to prepare und accounting statements and records worksheet adjustments in order to pre- pare government-wide statements. As such, the City's internal service fund, a motor pool fund, is included in the proprietary funds statements. Prepare necessary adjustments in order to incorporate the internal service fund in the government-wide statements as a part of governmental activities. 1. Balance sheet asset accounts include: Cash, $100,000: Investments, $125.000: Due from the General Fund. $15,000: Inventories. $325.000! and Capital Assets (net). $960,000. Liability accounts include: Accounts Payable, $50.000; Long-Term Advance from Enterprise Fund, $600,000. 2. The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $3.600. Governmen-wue June 3. Exclusive of the interest revenue, the internal service fund reported net income in the amount of $24,000. An examination of the records indicates that services were provided as follows: one-third to gen- eral government, one-third to public safety, and one-third to public works