What account should news internal service fund credit, Accounting Basics

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What account should news internal service fund credit

Problem

Through an internal service fund, New County operates a centralized data processing center to provide services to New's other governmental units. In Year 1, this internal service fund billed New's parks and recreation fund $150,000 for data processing services. What account should New's internal service fund credit to record this $150,000 billing to the parks and recreation fund?

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