A City's Internal Service Fund Provides Services Only to General

A city's Internal Service Fund provides services only to general government departments. During the year, the Internal Service Fund reports operating revenue of $100,000 and operating expenses of $80,000. What adjustment is needed to the governmental funds operating statement information to reflect these transactions in the statement of activities in the government-wide statement?

A) Increase revenue by $100,000.
B) Decrease revenue by $20,000.
C) Decrease expenses by $20,000.
D) Increase expenses by $80,000.