Although proprietary funds are often compared to for$-$profit organizations, there are several differences between financial reporting for proprietary funds and for$-$profit organizations. Identify and discuss differences between each of the proprietary fund financial statements and its corporate counterpart.

The Snowflake County Sheriff's Office maintains a fund to which it transfers the phone company commissions it earns on inmates' pay$-$phone calls. The monies collected are used to provide inmate amenities such as books, magazines, writing paper, and postage stamps. The resources of the fund are periodically transferred to the general fund, from which they are appropriated and expended. Should the fund be accounted for as a private$-$purpose trust fund $($a fiduciary fund$)$ or a government fund, such as a special revenue fund? Why?