County of San Luis Obispo, California) 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:

1. Using the key below, identify where each of the preceding accounts and amounts would Required appear on the Internal Service Fund's financial statements.

A. Statement of Net Assets - Current Assets

B. Statement of Net Assets-Noncurrent Assets

C. Statement of Net Assets - Current Liabilities

D. Statement of Net Assets-Noncurrent Liabilities

E. Statement of Net Assets - Fund Equity

F. Statement of Revenues, Expenses, and Changes in Fund Net Assets - Operating Revenues

G. Statement of Revenues, Expenses, and Changes in Fund Net Assets - Operating Expenses

H. Statement of Revenues, Expenses, and Changes in Fund Net Assets - Nonoperating Revenues (Expenses)

I. Statement of Revenues, Expenses, and Changes in Fund Net Assets - 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?

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Accounts 1. Inventory 2. Charges for current services 3. Depreciation expense 4. Accounts payable 5. Unrestricted net assets 6. Accrued payroll 7. Capital assets, net of depreciation 8. Invested in capital assets, net of related debt 9. Salaries and benefits 10. Interest income 11. Cash and cash equivalents 12. Transfers out Amount $ 48,000 4,630,000 1,128,000 144,000 2,774,000 37,000 3,656,000 3,943,000 1,011,000 85,000 2,978,000 26,000