1) Please do journal entries for affected funds.
	2) Indicate how the transaction impact Fund Balance or Net Position. Please be specific. When indicate the impact, please point out exactly which category it impacted. Such as FB-SPENDABLE-unassigned, or assigned, or committed, or restricted. Or FB-NONSPENDABLE. For net position, it would be restricted, unrestricted, or investment in capital asset.
	3)For governmental wide level, you also need to indicate which activity it affects (business activity or governmental activity).
	Fund-based				Govermental-based
4.	On April 1, 2002, the city's water utility company billed the city for $2,800 in services provided. The billings to external customers
	amounted to $132,000.
EF				BT
GF				GT