[The following Information applies to the questions displayed below.] The City of Ashville operates an internal service fund to provide garage space and repairs for all city-owned-and-operated vehicles. The Central Garage Fund's preclosing trial balance for the current fiscal year is as follows: Cash Debits $102,600 Credits Due from Other Funds 9,000 Inventory of Supplies Land 84,000 47,000 Building 233,000 Allowance for Depreciation-Building $ 18,600 Machinery and Equipment 60,400 Allowance for Depreciation-Machinery and Equipment 11,200 Vouchers Payable 29,000 Net Position-Net Investment in Capital Assets 310,600 Net Position-Unrestricted 166,600 $536,000 $536,000 The following information, not yet reflected in the preclosing figures above, applies to the current fiscal year. 1. Supplies were purchased on account for $85,800; the perpetual Inventory method is used. 2. The cost of supplies used during the year was $102,600. A physical count taken as of that date showed materials and supplies on hand totaled $67,200 at cost. 3. Salaries and wages paid to employees totaled $219,400, including related costs. 4. Billings totaling $28,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $25,200 of the amount owed. (At the government-wide level, record the payable amount as Internal Balances.) 5. Depreciation of the building was recorded in the amount of $9,400; depreciation of the machinery and equipment amounted to $8,400. 6. Billings to other departments for services provided to them were as follows: General Fund Special Revenue Fund $252,000 118,600 7. Unpaid Interfund receivable balances were as follows: Beginning of Year End of Year General Fund Special Revenue Fund $2,500 6,500 $ 2,800 9,000 8. Vouchers payable at year-end were $15,000. 9. Closing entries were prepared for the Central Garage Fund (Ignore government-wide closing entry).