The County of San Luis Obispo, California, maintains a Garage Internal Service Fund. The following account captions appear on the County’s preclosing trial balance as of June 30, 20X6:
Accounts Amount
1. Inventory .................... $ 48,000
2. Charges for current services ............ 4,630,000
3. Depreciation expense ..............1,128,000
4. Accounts payable ................ 144,000
5. Unrestricted net position ............. 2,774,000
6. Accrued payroll ................. 37,000
7. Capital assets, net of accumulated depreciation .... 3,656,000
8. Net investment in capital assets ........... 3,943,000
9. Salaries and benefits expense ........... 1,011,000
10. Interest income ................ 85,000
11. Cash and cash equivalents ............. 2,978,000
12. Transfers out ................ 26,000
13. Deferred refunding amount (credit) ....... 47,000

Required
1. Using the key below, identify where each of the preceding accounts and amounts would appear on the Internal Service Fund’s financial statements.
A. Statement of Net Position – Current Assets
B. Statement of Net Position – Noncurrent Assets
C. Statement of Net Position – Deferred Outflows of Resources
D. Statement of Net Position – Current Liabilities
E. Statement of Net Position – Noncurrent Liabilities
F. Statement of Net Position – Deferred Inflows of Resources
G. Statement of Net Position – Net Position
H. Statement of Revenues, Expenses, and Changes in Fund Net Position – Operating
Revenues
I. Statement of Revenues, Expenses, and Changes in Fund Net Position – Operating Expenses
J. Statement of Revenues, Expenses, and Changes in Fund Net Position – Nonoperating Revenues (Expenses)
K. Statement of Revenues, Expenses, and Changes in Fund Net Position – Other Categorizations
2. The Garage Fund is one of four Internal Service Funds reported by the County of San Luis Obispo. Where in the Comprehensive Annual Financial Report should the individual financial information for the Garage Fund be reported and why?