City of Smithville Chapter 4 journal entries:

Services received by the General Government function of the General Fund from the Solid Waste Disposal Fund amounted to 16,500 during the year. Of this amount, 10,100 was paid in cash and 6,400 remainded unpaid and owed to the Solid Waste Fund.

REQUIRED: Record the receipt of these services, amounts paid during the year, and the remaining liability in the GENERAL FUND and governmental activities journals. At the Government-wide level the liability should be credited to Internal Payables to Business-type Activities. Do not record these items in the Solid Wast Disposal Fund until instructed to do so in Chapter 7 of this case.