... the internal service fund from the General Fund. The outstanding balance of “due to other funds” was with the Enterprise Fund and is not capital related. • The enterprise fund provided a long-term ... bookstores, and food service operations. GASB requirements for business-type activities call for accrual accounting for debt, including accrual of interest and amortization of debt discount and premium. ... in: —— General Fund 438,390 350,712 Other Funds 306,700 245,360 Total fund balances 2,013,840 1,527,880Total liabilities and fund balances $2,148,640 $1,621,230CITY OF SHENANDOAHStatement...