the town of St. Jude decided to establish an internal service fund to account for the operations of a Print Shop. e print shop is to begin operations on October 1, 2020 the first day of the City's fiscal year. During the fiscal year ended September 30, 2021 the following transactions occured: The General Fund made a permanent contribution of $100,000 and a long term advance of $250,000 to the Print Shop fund in four equal annual installments; the first installment is due September 30, 2021. The advance is non-interest bearing and is considered issued for the purchase of equipment. The journal entry to record this event would be