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13 ed out of A government establishes an internal service fund to account for a centralized motor vehicle maintenance department. The government unit transfers OMR 4.5 million from its general fund to the internal service fund as an initial contribution of capital. The appropriate journal entry in the books of the general fund for the transfer shall be question 14 Dr: transfer out to internal service fund and C Cash Dr. Nonreciprocal transfer to internal service fund and cash Dr. Cash and Cr transfer in from general fund Dr Cash and Cr: Nonreciprocal transfer in from general fund unicipality a grantee to provide services in a future year in the books of Satatah ved