The County of Alameda, California operates a motor pool through an internal service fund to maintain all County-owned motor vehicles, including cars, trucks, and heavy equipment. Revenues come from fees charged for services provided. Suppose the post-closing trial balance for the motor pool at June 30, 2012, was as follows:

The following information applies to the fiscal year ending June 30, 2013 (in thousands):
1. Materials and supplies were purchased on account for $9,500.
2. The inventory of materials and supplies at June 30, 2013, was $8,400, which agreed with the physical count taken.
3. Salaries and wages paid to employees totaled $35,000, including fringe benefit costs.
4. A billing was received from an enterprise fund for utility charges totaling $4,000, and was paid.
5. Depreciation on the building, machinery and equipment was recorded in the amount of $1,900.
6. Machinery with an original cost of $800 and book value of $250 was sold for $90.
7. Transfers from the general fund, to support motor pool activities, were $125.
8. Billings to other departments for services rendered to them were:
General fund................................................. $30,000
Water and sewer fund........................................12,000
Special revenue fund...........................................7,000
9. Unpaid interfund receivable balances at June 30, 2013, were:
General fund.................................................... $ 900
Special revenue fund.......................................... 2,000
10. Accounts payable at June 30, 2013, were $2,300.
Required
a. For the period July 1, 2012 through June 30, 2013, prepare journal entries to record all of the transactions in the motor pool fund accounts.
b. Prepare the closing entries for the motor pool fund at June 30, 2013.
c. Present, in good form, the June 30, 2013, balance sheet for the motor pool fund.

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in thousands) Debit Credit Cash Receivable from general fund Materials and supplies Capital assets, net of $3,200 accumulated depreciation Accounts payable.. Net investment in capital assets Unrestricted net position r$18,000 .4,000 10,000 34,800 S 5,000 34.800 27,000 $6, 66,800 Totals