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Transaction Fund/ Governmental General Journal Debit Credit Activilos 1. The Fire Department, a governmental activity accounted for within the General Fund, purchased $190,000 of water from the Water Utility Fund, an enterprise lund, 1 General Fund Governmental Activities Enterprise Fund 2. A special revenue fund was awarded a $250,000 reimbursement grant. The General Fund advances 595,000 to the special revenue fund to cover initial costs associated with the grant's purpose. 2 General Fund Governmental Activities Special Revenue Fund 3. The General Fund transferred its annual contribution of $190,000 to the debt service fund for interest and principal on general obligation 3. The General Fund transferred its annual contribution of $190,000 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 $6,800 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 $95,000 to the Central Stores Fund, an internal service fund that services town departments 5 General Fund