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, $$103,000$; Investments, $$151,900$; Due from the General Fund, $$18,500$; Inventories, $$400,300$; and Capital Assets $($net$),$ $$1,182,400.$ Liability accounts include: Accounts Payable, $$62,200$; Long$-$Term Advance from Enterprise Fund, $$746,400.$

The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $$4,500.$

Exclusive of the interest revenue, the internal service fund reported net income in the amount of $$87,000.$ 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