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The following balances exist at year end within the governmental activities of a government unit: Transfers In: $ 1 4 5 , 0 0 0

The following balances exist at year end within the governmental activities of a government unit:

Transfers In: $

145, 000

Transfers Out: $

200, 000

When compiling the government

-

wide financial statements, the journal entry to eliminate the transfer activity will include:

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