On June 14, 2011, Fred City agreed to transfer cash of $52,000 from the General Fund to provide permanent financing for a municipal swimming pool that will be viewed as an Enterprise Fund. The cash was transferred on June 30. Required: (A.) Prepare all the required journal entries and identify the fund in which each entry was recorded for the Fund Financial Statements. (B.) Prepare all the required journal entries and identify the type of activity for the Government-Wide Financial Statements.