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, $$100,000$; Investments, $$125,000$; Due from the General Fund, $$15,000$; Inventories, $$325,000$; and Capital Assets $($net$),$ $$960,000.$ Liability accounts include: Accounts Payable, $$50,000$; Long$-$Term Advance from Enterprise Fund, $$600,000.$

The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $$3,600.$

Exclusive of the interest revenue, the internal service fund reported net income in the amount of $$24,000.$ 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 Required" in the first account field.$)$ These are the accounts type No Journal Entry Required

Accounts Payable

Capital Assets $($net$)$

Cash

Due from General Fund

Expenditures$$General Government

Expenditures$$Public Safety

Expenditures$$Public Works

Interest Revenue

Inventories

Investments

Long$-$Term Advance from Enterprise Fund

Net Position