The City maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide statements. As such, the City's internal service fund is included in the proprietary funds statements. Required: Prepare necessary adjustments in order to incorporate the internal service fund in the government-wide statements as a part of governmental activities: 1. Balance sheet accounts of the internal service fund include: Cash, $253,000; Inventories, $314,000; Capital Assets, S1,134,000; Accumulated Depreciation-Capital Assets, S486,000: Accounts Payable, $225,000; and Notes Payable, $350,000. 2. The only transaction in the internal service fund that is external to the government is interest expense in the amount of $10,900. 3. Exclusive of the interest expense, the internal service fund reported operating income of $110,800. An examination of the records indicates that services were provided as follows: one half to general government and one half to public safety. Answers: Transaction No. Debits Credits Accounts