Presented below is the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance the Trinity Parish Fire District, a special-purpose entity engaged in a single governmental activity. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Assets in the format presented in Illustration 9–3.

Additional information:
a. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $22,000 at the end of 2011 and $36,000 at the end of 2012.
b. The current year provision for depreciation totaled $52,000.
c. Interest on long-term notes payable is paid monthly (no accrual is necessary).
d. Total Net Assets on the December 31, 2011, Statement of Net Assets totaled$140,000.

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TRINITY PARISH FIRE DISTRICT Governmental Funds: Statement of Revenues, Expenditures and Changes in Fund Balances For The Year Ended December 31, 2012 Special Revenue General Fund 300,000 28,000 Revenues Fund Total Property taxes Intergovernmental Miscellaneous $300,000 47,500 5,000 352,500 $19,500 5,000 Total revenues 333,000 19,500 Expenditures Current Personnel services 150,000 25,000 128,000 15,000 165,000 25,000 128,000 Supplies Capital outlay Debt service Principal Interest 2,000 8,000 313,000 20,000 2,000 8,000 328,000 24,500 Total expenditures Revenues over expenditures Other financing sources (uses): 15,000 4,500 ssuance of debt 15,000 15,000 5,000 (5,000) 15,000 Transfers from other funds Transfers (to) other funds 5,000 (5,000) 10,000 5,000 Excess of revenues and other sources over (under) expenditures and other uses Fund balance beginning of year Fund balance-end of year 30,000 22,000 $52,000 9,500 (8,000) $1,500 39,500 14,000 $53,500