Fund / Governmental Transaction Activies General Journal Debit Credit 1. The Fire Department, a governmental activity accounted for within the General Fund, purchased $145,000 of water from the Water Utility Fund, an enterprise fund 1 General Fund Governmental Activities Enterprise Fund 2. A special revenue fund was awarded a $250,000 reimbursement grant. The General Fund advances $72,500 to the special revenue fund to cover initial costs associated with the grant's purpose General Fund 2 Governmental Activities Special Revenue Fund 3. The General Fund transferred its annual contribution of $145,000 to the debt service fund for interest and principal on general obligation bonds due during the year 3. The General Fund transferred its annual contribution of $145,000 to the debt service fund for interest and principal on general obligation bonds due during the year 3 General Fund Governmental Activities Debt Service Fund 4. The $5,900 balance in the capital projects fund at the completion of construction of a new Town Hall was transferred to the General Fund 4 General Fund Governmental Activities Capital Projects Fund 5. The General Fund made a long-term loan in the amount of $72,500 to the Central Stores Fund, an internal service fund that services town departments 5 General Fund Governmental Activities 4. The $5,900 balance in the capital projects fund at the completion of construction of a new Town Hall was transferred to the General Fund. General Fund 4 Governmental Activities Capital Projects Fund 5. The General Fund made a long term loan in the amount of $72,500 to the Central Stores Fund, an internal service fund that services town departments General Fund Governmental Activities Internal Service Fund