Journal Entries. Prepare journal entries necessary in the fund-based and government-wide journals to record each of the subsequent transactions. Be sure to show to which fund your entry(ies) apply in the fund-based journal and the type of activity (GT = governmental-type activities, BT = business-type activities) in government-wide journal. Additionally, if the entry is same at the government-wide level, show this with "SAME" and if no entry applies then show with "NE". If a transaction results in multiple entries, YOU SHOULD INDICATE CLEARLY WHETHER EACH ENTRY IS CHANGED, THE SAME, OR RESULTS IN NO ENTRY.
The General Fund transferred $100,000 to the Motor Pool Internal Service Fund to be used for general operating purposes