please answer what is highlighted in yellow

RB 1 M M 0 U w D OH STORES AND SERVICES INTERNAL SERVICE FUND Art The Chet CANH LAND INVENTORY NUTISES 21. 11, DUE FROM OTHER IT, MR16 - KH 1 27.000 30.00 IT.000 7 wype AP M 2 Adet 15.00 10 11 12 13 1 35.000 ACCUMULATOR KOPMENT Continua 1 NA BOHEMENT - 1 ACCUMULATED BLOG 18 18,0 10 17 18 1 0 On I. . 710 NET POLTON 21 22 CA 00 9.00 ACCOUMS PAVARE ADVANCE FROM ENTERPRISE FIND 15. 11. 104,00 wered C 110,00 24 25 2 07 26 20 30 31 22 33 C 5.000 OPERATING RUNES ATRATION OPERATING E PENSES HEPRECIATION RIVENES-CHANGES FOR SALES SEVES T1 1 OPERATING EXPENSES COST OF SALAAM . . Accord 4.00 14. 38 16 17 38 30 10 11 983 TI Tui Samt of revenues & expenses Sum of spoon Stores & Service Wur & Sew Fund Messages Closing Entries WATER AND NEWER ENTERPRISE UND OP 0 R V w U C Ace The 191.1 CUTOMBE ARTUR RIVARE MATER INUICEMENTS 4. HEN GENERAL IN 1 Receivable Due Om Adele LIM . 2. Cu Com 100, II . 1. 12 MATHIASA MPPS MEMORIES 1 13 AAME TO MYERS ANDERAD 18. WATER TREATMENT PLANT 4. ALATERPER WATER PLANE 18 AA Service . Muhe Mesh O Come A Mery Om de Open Co Wii Modeli 4. RE 11 2 11 10 151, CONSTRICTION INTRES TO PAROLE TAREZALE BEDANKIE ENT F. MEDIALAR M One.com as a Serve Open Opera Ministre Can Wein Teste NI 111, 3 7 114 HE 1 1 Nonprog Exponenten Cash 3 IM DE TO VORES A RESPUND Neopenbaper Cash NEVENUE ARPAYABLE MT POSTIN BEVEELCHANCE FOR SALERARE N. 0 Cosmi Wedding Non operating expenses Interest 17.00 1. . 07 10 Water The Plan Cardio Wed 2010 OPERATING EXPENSES COST OF SALES A SER SER OPERATING EATER ADMINTON OPERATING EXPENSES WIL IR AL OPERATING EXPENSA BACHATA 1 11 Aug CA Receivable Unable AS 91, . 12. Account Payable ayroll Tas Payable 1. 100 . C 13 Castor Sale Die to Sund Service und NON OPERATING EXPENSE INTEREST . IT. Tetal Deli Total Credits Du and Services ad 14 pesepti Acumulated Depois 15 Restrid Ant Car 2. E D Credits F G H Debitis 371,200 B Account Title Revenues. Charges for Sales and services Operating Expenses- Cost of Sales and Srvices Operating Expenses- Administrative Operating Expenses. Depreciation Net Position 346,360 9,000 14,600 1,240 NET POSITION 126,500 Preclosing 1,240 cigary 127,740 5 6 7 B 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 In Capital Am Restricted Unrestricted Total Net Investment in Capital Assets Capital Assets Less: Accumulated Depreciation Less: Advance from Enterprise fund Restricted Unrestricted NNNN ON NNNNN ONGO Credits Water and Sewer Enterprise Fund Closing Entry Account Title Debits Revenues Charges for Sales and services 1,055,000 Net Position 42,490 Operating Expenses- Cost of Sales and Srvices Operating Expenses- Selling Operating Expenses- Administrative Operating Expenses-Depreciation Non-Operating Expenses. Interest NET POSITION 959,000 Preclosing 42,490 closing entry 493,300 58,900 117,790 282,000 145,500 916,510 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Unrestricted Total In Capital Assets Restricted Net Investment in Capital Assets Capital Assets Less: Accumulated Depreciation Less: Revenue Bond Payable Restricted Unrestricted 4,519,300 (1,482,000) (2,500,000) 4,519,300 (1,482,000) (2,500,000) 142,000 237,210 916,510 142,000 237,210 237 210 537 300 142.000 Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds 1 WN - 7 2 3 Operating Revenues 4 Charges for Services 5 Total Operating Revenues 6 Operating Expenses 8 Cost of Sales and Services 9 Selling 10 Administration 11 Depreciation 12 Total Operating Expenses 13 Operting Income 14 15 Nonoperating Expenses 16 Interest Expense - - 17 Change in Net Position 18 Net Position, January 1 19 Net Position, December 31 20 $ - $ 21 = 0 22 22 23 24 25 26 27 28 29 30 31 32 33 34 JA C D B E F G G Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds . 2 Assets 3 Current Assets 4 Cash 5 Customer Accounts Receivable (Net) 6 Due from Other Funds 7 Inventories 8 Total Current Assets 9 10 Noncurrent Assets 11 Advance to Stores and Services Fund 12 Restricted Assets (Cash) 13 Capital Assets, Net of Accumulated Depreciation 14 Total Noncurrent Assets 15 Total Assets 16 17 Liabilities 18 Current Liabilities 19 Accounts Payable 20 Payroll Taxes Payable 21 Due to Internal Service Fund 22 Total Current Liabilities 23 24 Noncurrent Liabilities 25 Revenue Bonds Payable 26 Advance from Water Utility Fund 27 Total Noncurrent Liabilities 28 Total Liabilities 29 30 Net Position 31 Net Investment in Capital Assets 32 Restricted 33 Unrestricted 34 Total Net Position 35 36 37 38 39 40 $ s RB 1 M M 0 U w D OH STORES AND SERVICES INTERNAL SERVICE FUND Art The Chet CANH LAND INVENTORY NUTISES 21. 11, DUE FROM OTHER IT, MR16 - KH 1 27.000 30.00 IT.000 7 wype AP M 2 Adet 15.00 10 11 12 13 1 35.000 ACCUMULATOR KOPMENT Continua 1 NA BOHEMENT - 1 ACCUMULATED BLOG 18 18,0 10 17 18 1 0 On I. . 710 NET POLTON 21 22 CA 00 9.00 ACCOUMS PAVARE ADVANCE FROM ENTERPRISE FIND 15. 11. 104,00 wered C 110,00 24 25 2 07 26 20 30 31 22 33 C 5.000 OPERATING RUNES ATRATION OPERATING E PENSES HEPRECIATION RIVENES-CHANGES FOR SALES SEVES T1 1 OPERATING EXPENSES COST OF SALAAM . . Accord 4.00 14. 38 16 17 38 30 10 11 983 TI Tui Samt of revenues & expenses Sum of spoon Stores & Service Wur & Sew Fund Messages Closing Entries WATER AND NEWER ENTERPRISE UND OP 0 R V w U C Ace The 191.1 CUTOMBE ARTUR RIVARE MATER INUICEMENTS 4. HEN GENERAL IN 1 Receivable Due Om Adele LIM . 2. Cu Com 100, II . 1. 12 MATHIASA MPPS MEMORIES 1 13 AAME TO MYERS ANDERAD 18. WATER TREATMENT PLANT 4. ALATERPER WATER PLANE 18 AA Service . Muhe Mesh O Come A Mery Om de Open Co Wii Modeli 4. RE 11 2 11 10 151, CONSTRICTION INTRES TO PAROLE TAREZALE BEDANKIE ENT F. MEDIALAR M One.com as a Serve Open Opera Ministre Can Wein Teste NI 111, 3 7 114 HE 1 1 Nonprog Exponenten Cash 3 IM DE TO VORES A RESPUND Neopenbaper Cash NEVENUE ARPAYABLE MT POSTIN BEVEELCHANCE FOR SALERARE N. 0 Cosmi Wedding Non operating expenses Interest 17.00 1. . 07 10 Water The Plan Cardio Wed 2010 OPERATING EXPENSES COST OF SALES A SER SER OPERATING EATER ADMINTON OPERATING EXPENSES WIL IR AL OPERATING EXPENSA BACHATA 1 11 Aug CA Receivable Unable AS 91, . 12. Account Payable ayroll Tas Payable 1. 100 . C 13 Castor Sale Die to Sund Service und NON OPERATING EXPENSE INTEREST . IT. Tetal Deli Total Credits Du and Services ad 14 pesepti Acumulated Depois 15 Restrid Ant Car 2. E D Credits F G H Debitis 371,200 B Account Title Revenues. Charges for Sales and services Operating Expenses- Cost of Sales and Srvices Operating Expenses- Administrative Operating Expenses. Depreciation Net Position 346,360 9,000 14,600 1,240 NET POSITION 126,500 Preclosing 1,240 cigary 127,740 5 6 7 B 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 In Capital Am Restricted Unrestricted Total Net Investment in Capital Assets Capital Assets Less: Accumulated Depreciation Less: Advance from Enterprise fund Restricted Unrestricted NNNN ON NNNNN ONGO Credits Water and Sewer Enterprise Fund Closing Entry Account Title Debits Revenues Charges for Sales and services 1,055,000 Net Position 42,490 Operating Expenses- Cost of Sales and Srvices Operating Expenses- Selling Operating Expenses- Administrative Operating Expenses-Depreciation Non-Operating Expenses. Interest NET POSITION 959,000 Preclosing 42,490 closing entry 493,300 58,900 117,790 282,000 145,500 916,510 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Unrestricted Total In Capital Assets Restricted Net Investment in Capital Assets Capital Assets Less: Accumulated Depreciation Less: Revenue Bond Payable Restricted Unrestricted 4,519,300 (1,482,000) (2,500,000) 4,519,300 (1,482,000) (2,500,000) 142,000 237,210 916,510 142,000 237,210 237 210 537 300 142.000 Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds 1 WN - 7 2 3 Operating Revenues 4 Charges for Services 5 Total Operating Revenues 6 Operating Expenses 8 Cost of Sales and Services 9 Selling 10 Administration 11 Depreciation 12 Total Operating Expenses 13 Operting Income 14 15 Nonoperating Expenses 16 Interest Expense - - 17 Change in Net Position 18 Net Position, January 1 19 Net Position, December 31 20 $ - $ 21 = 0 22 22 23 24 25 26 27 28 29 30 31 32 33 34 JA C D B E F G G Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds . 2 Assets 3 Current Assets 4 Cash 5 Customer Accounts Receivable (Net) 6 Due from Other Funds 7 Inventories 8 Total Current Assets 9 10 Noncurrent Assets 11 Advance to Stores and Services Fund 12 Restricted Assets (Cash) 13 Capital Assets, Net of Accumulated Depreciation 14 Total Noncurrent Assets 15 Total Assets 16 17 Liabilities 18 Current Liabilities 19 Accounts Payable 20 Payroll Taxes Payable 21 Due to Internal Service Fund 22 Total Current Liabilities 23 24 Noncurrent Liabilities 25 Revenue Bonds Payable 26 Advance from Water Utility Fund 27 Total Noncurrent Liabilities 28 Total Liabilities 29 30 Net Position 31 Net Investment in Capital Assets 32 Restricted 33 Unrestricted 34 Total Net Position 35 36 37 38 39 40 $ s