Fund / Governmental Activties ransaction General Journal Debit Credit 1. The Fire Department, a governmental activity accounted for within the General Fund, purchased $200,000 of water from the Water Utility Fund, an enterprise fund. General Fund Governmental Activities Enterprise Fund 2. A special revenue fund was awarded a $250,000 reimbursement grant. The General Fund advances $100,000 to the special revenue fund for a short-term period to cover initial costs associated with the grant's purpose General Fund Governmental Activities Special Revenue Fund 3. The General Fund transferred its annual contribution of $200,000 to the debt service fund for interest and principal on general obligation bonds due during the year General Fund Governmental Activities