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The City of Ashville operates an internal service fund to provide garage space and repairs for all city-owned-and-operated vehicles. The Central Garage Fund's preclosing trial balance for the current fiscal year is as follows:

	Debits		Credits
Cash	$	161,300
Due from Other Funds		14,100
Inventory of Supplies		132,000
Land		73,500
Building		366,500
Allowance for DepreciationBuilding					$	29,300
Machinery and Equipment		95,200
Allowance for DepreciationMachinery and Equipment						17,600
Vouchers Payable						45,500
Net PositionNet Investment in Capital Assets						488,300
Net PositionUnrestricted						261,900
	$	842,600			$	842,600

The following information, not yet reflected in the preclosing figures above, applies to the current fiscal year:

1. Supplies were purchased on account for $134,900; the perpetual inventory method is used.
2. The cost of supplies used during the year was $161,300. A physical count taken as of that date showed materials and supplies on hand totaled $105,600 at cost.
3. Salaries and wages paid to employees totaled $344,700, including related costs.
4. Billings totaling $44,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $39,600 of the amount owed. (At the government-wide level, record the payable amount as Internal Balances.)
5. Depreciation of the building was recorded in the amount of $14,700; depreciation of the machinery and equipment amounted to $13,200.
6. Billings to other departments for services provided to them were as follows:

General Fund	$	396,000
Special Revenue Fund		186,300

7. Unpaid interfund receivable balances were as follows:

	Beginning of Year		End of Year
General Fund	$	3,900			$	4,400
Special Revenue Fund		10,200				14,100

8. Vouchers payable at year-end were $23,500.

9. Closing entries were prepared for the Central Garage Fund (ignore government-wide closing entry).

Required

1. a-1.Assume all expenses at the government-wide level are charged to the General Government function. Prepare journal entries to record all of the transactions for this period in the Central Garage Fund accounts and in the governmental activities accounts.(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. a-2.Prepare closing entries for the Central Garage Fund (ignore government-wide closing entry).(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Transaction	Fund / Governmental Activties	General Journal	Debit	Credit
1. Supplies were purchased on account for $134,900; the perpetual inventory method is used.
1	Internal Service Fund
	Governmental Activities
2. The cost of supplies used during the year was $161,300. A physical count taken as of that date showed materials and supplies on hand totaled $105,600 at cost.
2	Internal Service Fund
	Governmental Activities
3. Salaries and wages paid to employees totaled $344,700, including related costs.
3	Internal Service Fund
	Governmental Activities
4. Billings totaling $44,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $39,600 of the amount owed. (At the government-wide level, record the payable amount as Internal Balances.)
4	Internal Service Fund
	Governmental Activities
5. Depreciation of the building was recorded in the amount of $14,700; depreciation of the machinery and equipment amounted to $13,200.
5	Internal Service Fund
	Governmental Activities
6. Record the billings to other departments.
6	Internal Service Fund
	Governmental Activities
7. Record the dues received from other funds.
7	Internal Service Fund
	Governmental Activities
8. Vouchers payable at year-end were $23,500.
8	Internal Service Fund
	Governmental Activities

Transaction	Fund / Governmental Activties	General Journal	Debit	Credit
9. Closing entries were prepared for the Central Garage Fund (ignore government-wide closing entry).
9a	Internal Service Fund	Prepare the closing entry for the expenses.
9b		Record the operating loss/profit for the year.
9c		Record the net change in investment in capital assets.