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 $360,000 from the General Fund on July 1, 2017, at which time the land and building were acquired. The pre-closing trial balance at June 30, 2017, was as follows: Credits Cash Due from Other Funds Inventory of Supplies Land Building Allowance for Depreciation-Building Machinery and Equipment Allowance for Depreciation Debits $132,100 10,800 108,000 60,100 300,500 $ 24,100 78,400 Machinery and Equipment Vouchers Payable Net Position-Net Investment in 14,400 37,100 Capital Assets Net Position-Unrestricted 400,500 213,800 $689,900 $689,900 The following information applies to the fiscal year ended June 30, 2017 1. Supplies were purchased on account for $110,500; the perpetual inventory method is used 2. The cost of supplies used during the year ended June 30, 2014, was $132,100. A physical count taken as of that date showed materials and supplies on hand totaled $86,400 at cost. 3. Salaries and wages paid to employees totaled $281,900, including related costs 4. Billings totaling $36,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $32,400 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 $11,900; depreciation of the machinery and equipment amounted to $10,800 6. Billings to other departments for services provided to them were as follows General Fund Special Revenue Fund $324,000 152,300