The City of Odessa maintains its books so a to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide statements. As such, the City's internal service fund, a print shop 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: Balance sheet accounts include: Cash. S150,000; Inventories, S425,000; Capital Assets, $ 1, 200,000; Accumulated Depreciation, $600,000; Accounts Payable. S150.000; and Bonds Payable, $500,000. The only transaction in the internal service fund that is external to the government is interest expense in the amount of $ 15,000. Exclusive of the interest expense, the internal service fund reported operating income of $40,000. An examination of the records indicates that services were provided as follows: one half to general government, one fourth to public safety, one fourth to culture and recreation