The General Fund recorded liabilities of $50,000 to other funds for services received from the Water Utility Fund during the year.Of this amount, $39,000 should be charged to Public Safety and $11,000 to General Government.

Required: Record the receipt of these services and the associated 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 Water Utility Fund until instructed to do so in Chapter 7 of this case.