Use the ACFR information for the City of Salem $($Illustrations $2-2$ through $216)$ to find the following items. Each item will appear in two separate financial statements. In your answer, indicate both financial statements that contained the information item and the dollar amount.

Information Item Statements $ Amount

Ex Investments held by the Enterprise Funds Statement of Net

Position$$Proprietary

Funds Government$-$wide

Statement of Net

Position $$10,350,334$

A$.$ Total fund balance of the Special Revenue Fund

B$.$ Net resources $($i$.$e$.,$ net position$)$ available for employee pensions

C$.$ Operating income for the internal service funds

D$.$ Net resources $($i$.$e$.,$ net position$)$ of the primary government