When a city collects ademission fees the money should be recorded in: A) An B) The general fund C) An internal service fund. D) An agency fund. E) A capital projects fund. 38) What are the two proprietary fund types? (1) Internal service funds. (2) Investment trust funds. (3) Enterprise funds (4) Agency funds. A) I and 2. E)2and 3. and 3, ) 1 and 4. D) c) 2 and 4. 39) Which of the following is not one of the categories for reporting fund balances of governmental funds? A) Nonspendable B) Spendable C) Unassigned D) Restricted E) Assigned 40) For the purpose of government-wide financial statements, the cost of cleaning up a government-owned landfill and closing the landfill A) Is treated as an encumbrance at the time it become estimable, and then as an expenditure when it is actually paid. B) Is not recognized until the costs are actually incurred. C) Is accrued in full at the time the costs become estimable. D) Is accrued on a pro-rated basis each period based on how full the landfil is. E) Is accrued and amortized over the expected useful life of the landfil