Presented on the following page are the governmental fund financial statements of the City of Carrollton, Texas (adapted from a recent CAFR). All amounts are reported in thousands of dollars.

1. Interest to be accrued on long-term debt is $948.
2. All of the deferred revenue resulted from property taxes not being collected within the 60-day availability period. Also, $564 in property tax revenue was deferred in last year’s fund statements. ‘
3. The net increase in long-term compensated absences payable, health claims liability, and long-term risk liability is allocable to the governmental functions as follows: 20%, general government; 50%, public safety; and 15% each for development services and culture and recreation.
4. The proceeds from the sales of capital assets were for all retirements that occurred in the 20X0-20X1 fiscal year.
5. Interest expenditures of $767 reported in the 20X0 fiscal year were properly accrued in the previous fiscal year.
6. The net of all transfers were from the Enterprise Funds.
Required Prepare each of the following for the City of Carrollton as of September 30, 20X1.

a. Governmental Funds Balance Sheet Conversion Worksheet.

b. Total Fund Balance to Total Net Assets reconciliation.

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Assets Cash and cash equivalents... Receivables (net where applicable of allowance for doubtful accounts) Ad valorem taxes Other taxes .... Accrued interest Other ***** Due from other governments Prepaid items Total assets Liabilities and Fund Balances General $ 24,654 572 2,453 287 22 6. $ 27,994 City of Carrollton, Texas Balance Sheet Governmental Funds September 30, 20X1 (amounts in thousands) Debt Service $ 5,958 293 $ 6,251 Streets and Drainage $44,310 394 229 $44,933 General and Public Facilities $ 14,043 $ 14,161 Other Governmental Funds $ 21,250 149 166 $21,565 Total Governmental Funds $ 110,215 865 2,453 899 22 444 6 $ 114,904