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 was established by a contribution of $300,000 from the General Fund on July 1, 2015, at which time the land and building were acquired. The post-closing trial balance at June 30, 2016, was as follows: Debits Credits Cash $ 110,000 Due from Other Funds 9,000 Inventory of Supplies 90,000 Land 50,000 Building 250,000 Allowance for DepreciationBuilding $ 20,000 Machinery and Equipment 65,000 Allowance for Depreciation Machinery and Equipment 12,000 Vouchers Payable 31,000 Net PositionNet Investment in Capital Assets 333,000 Net PositionUnrestricted 178,000 $ 574,000 $ 574,000 The following information applies to the fiscal year ended June 30, 2017: 1. Supplies were purchased on account for $92,000; the perpetual inventory method is used. 2. The cost of supplies used during the year ended June 30, 2017, was $110,000. A physical count taken as of that date showed materials and supplies on hand totaled $72,000 at cost. 3. Salaries and wages paid to employees totaled $235,000, including related costs. 4. Billings totaling $30,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $27,000 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 $10,000; depreciation of the machinery and equipment amounted to $9,000. 6. Billings to other departments for services provided to them were as follows: General Fund $ 270,000 Special Revenue Fund 127,000 7. Unpaid interfund receivable balances were as follows: 6/30/16 6/30/17 General Fund $ 2,500 $ 3,000 Special Revenue Fund 6,500 9,000 8. Vouchers payable at June 30, 2017, were $16,000. 9. For June 30, 2017, closing entries were prepared for the Central Garage Fund (ignore government-wide closing entry).