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, $106.000, Investments. $156,400, Due from the General Fund, S19,100 Inventaries, 5413,200, and Capital Assets (net), S1.220.500. Liability accounts include: Accounts Payable. $64,300; Long-Term Advance from 2. The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $4,800. 3. Exclusive of the interest revenue, the internal service fund reported net income in the amount of $96,000. 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 le required for a transaction/event, select "No Journal Entry Required" In the first account field.) Journal entry worksheet