The City of Southern Pines maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide financial statements. You are to prepare, in journal form, worksheet adjustments for each of the following situations. Use the account titles presented during the first 4 weeks where appropriate. Use the account title referred to in the question for all other entries (general obligation bonds = Bonds Payable). The city's only internal service fund, a print shop fund, is included in the proprietary funds statements. Prepare necessary adjustments in order to incorporate the internal service fund in the government-wide statements as a part of governmental activities: - (3 separate entries - 5 points) Exclusive of the interest expense, the internal service fund reported operating income from interfund transactions of $150,000 for the current year. An examination of the records indicates that services were provided to general government departments. Balance sheet accounts include: Current Assets, $200,000; Capital Assets, $1,400,000; Accumulated Depreciation, $800,000; Accounts Payable, $150,000; Bonds Payable, $500,000; Net Assets, $150,000 as of year end. The only transaction in the internal service fund during this year that is external to the government is interest expense in the amount of $60,000