The City of Southern PInes maintalns 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 proprletary funds statements. 1. Balance sheet asset accounts Include: Cash, $98,000; Investments, $144,400; Due from the General Fund, $17,500; Inventorles, $378,800; and Capltal Assets (net), \$1,118,900. Llability accounts Include: Accounts Payable, \$58,700; Long-Term Advance from Enterprise Fund, $704,400. 2. The only transaction In the Internal service fund that is external to the government Is interest revenue in the amount of $4,000. 3. Exclusive of the Interest revenue, the Internal service fund reported net Income in the amount of $72,000. 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 actlivities. (If no entry is requlred for a transaction/event, select "No Journal Entry Requilred" In the flrst account fleld.) Journal entry worksheet Balance sheet asset accounts include: Cash, $98,000; Investments, $144,400; Due from the General Fund, $17,500; Inventories, $378,800; and Capital Assets (net), $1,118,900. Liability accounts include: Accounts Payable, $58,700; Long-Term Advance from Enterprise Fund, $704,400. Note: Enter debits before credits