Regina County Has an Internal Service Fund (ISF) That Operates

Regina County has an Internal Service Fund (ISF) that operates a motor pool for various county agencies, all of which receive appropriations from the General Fund. The amounts billed by the ISF during 2020 were: General government programs - $80,000; Public safety programs - $10,000; and Social services programs - $30,000. These amounts are included in the total expenditures reported in the fund financial statements for each program.
Following is a condensed ISF operating statement:
$$\begin{array} { l r } \text { Changes for services } & \$ 120,000 \\\text { Operating expenses } & \$ 80,000 \\\text { Operating income } & 40,000 \\\text { Nonoperating expenses } & 10,000 \\\text { Change in net position } & 30,000 \\\text { Net position, beginning of period } & 180,000 \\\text { Net position, end of period } & \$ 210,000 \\\end{array}$$ Required:
a. Calculate how much Regina County should report as motor pool transportation expenses for each of its programs in its 2020 government-wide statement of activities.
b. Assume the ISF assets are: Cash of $20,000; and Capital assets, net of depreciation, of $180,000. Describe how the ISF assets are brought into the government-wide financial statements.