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 593.000 Investments, $136.900: Due from the General Fund 516,500, Inventories $357,300 and Capital Assets inet) $1055,400 Liability accounts include Accounts Payable, $55.200 Long-Term Advance from Enterprise Fund, 5662 400 2. The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $3.500 Exclusive of the interest revenue, the internal service fund reported net income in the amount of $57000. An examination of the records indicates that services were provided as follows one third to general government, one-tied to poble safety, and one third to public work Prepare necessary adjustinents 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) Journal entry worksheet