why is it unnecessary to make entries in a business type activities journal for any 641532

Interfund and Interactivity Transactions. The following transactions affected various funds and activities of the City of Atwater.

1. The Fire Department, a governmental activity, purchased $100,000 of water from the Water Utility Fund, a business type activity.

2. The Municipal Golf Course, an enterprise fund, reimbursed the General Fund $1,000 for office supplies that the General Fund had purchased on its behalf and that were used in the course of the fiscal year.

3. The General Fund made a long term loan in the amount of $50,000 to the Central Stores Fund, an internal service fund that services city departments.

4. The General Fund paid its annual contribution of $80,000 to the debt service fund for interest and principal on general obligation bonds due during the year.

5. The $5,000 balance in the capital projects fund at the completion of construction of a new City Hall was transferred to the General Fund.

Required

a. Make the required journal entries in the general journal of the General Fund and any other fund(s) affected by the inter fund transactions described. Also make entries in the governmental activities journal for any transaction(s) affecting a governmental fund. Do not make entries in the subsidiary ledgers.

b. Why is it unnecessary to make entries in a business type activities journal for any transaction(s) affecting proprietary funds? Are internal service funds any different?