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. 1 Balance sheet asset accounts include: Cash, $87000; Investments,$127,900; Due from the General Fund, $15,300, Inventories $331,500, and Capital Assets (net), $979,200 Liability accounts include: Accounts Payable, $51,000 Long-Term Advance from Enterprise Fund, $612.,000 2 The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $2.900 3. 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 Required: 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 Required" in the first account field.) View transaction list Journal entry worksheet Balance sheet asset accounts include: Cash, $87,000; Investments, $127,900 Due from the General Fund, $15,300; Inventories, $331,500; and Capital Assets (net), $979,200. Liability accounts include: Accounts Payable, $51,000 Long-Term Advance from Enterprise Fund, $612,000. Note: Enter debits before credits