Going 70 mph in a 60-mph zone, you’ve just been caught in the infamous Goldwaithe Township speed trap. You pay your fine of $150. In the government-wide statement of activities, revenues must be associated with the specific programs (e.g., public safety)that generate them. However, state law applicable to Goldwaithe specifically requires that all fines be considered general revenues; they cannot be restricted to specific programs, activities, or departments. How would you recommend your fine be accounted for in Goldwaithe’s statement of activities?