The City of Southern Pines maintains its books so as to prepare fund accounting statements and records worksheet

adjustments in order to prepare government$-$wide statements. As such, the City's Internal service fund, a motor pool fund, is

included in the proprietary funds statements.

Balance sheet asset accounts include: Cash, $$87,000$; Investments, $$127,900$; Due from the General Fund, $$15,300$;

Inventorles, $$331,500$; and Capital Assets $($net$),$ $$979,200.$ Llability accounts include: Accounts Payable, $$51,000$; Long$-$Term

Advance from Enterprise Fund, $$612,000.$

The only transaction in the internal service fund that is external to the government is interest revenue in the amount of

$$2,900.$

Exclusive of the interest revenue, the internal service fund reported net Income in the amount of $$39,000.$ An examination of

the records indicates that services were provided as follows: one$-$third to general government, one$-$third to public safety, and

one$-$third to public works.

Prepare necessary adjustments in order to Incorporate the internal service fund in the government$-$wide statements as a part of

governmental activities. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Requlred" In the first

account fleld.$)$