Using the Montgomery County, Maryland, preclosing trial balance at June 30, 20X9, presented here, prepare the county's Capital Projects Fund (a) statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 20X9, and (b) balance sheet at June 30, 20X9.

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Accounts Equity in Pooled Cash and Investments... Cash with Fiscal Agents Accounts Receivable Notes Receivable Montgomery County, Maryland Capital Projects Fund Preclosing Trial Balance June 30, 20X9 Mortgages Receivable Other Receivables. Due from Other Governments Inventory of Supplies Prepaid Items Accounts Payable Retainage Payable Accrued Liabilities. Due to Other Funds Due to Other Governments. Deferred Revenue Reserve for Legal Debt Restrictions. Reserve for Long-Term Receivables Reserve for Inventory Reserve for Prepaid Items Unreserved Fund Balance Taxes.... Intergovernmental Revenues Charges for Services Investment Income Other Revenues Transfers In Sale of Capital Assets Bond Anticipation Note Proceeds Capital Outlay Transfers Out Totals. Debit $103,671,506 4,320,358 572,175 91,465 300,000 3,829 21,180,411 828,573 1,335 55,740,265 382,096,212 814,828 $569,620,957 Credit $ 12,308,083 6,080,192 643,718 53,986,924 20,801,660 2,454,122 4,211,706 13,584,187 828,573 1,335 58,073,018 19,555,194 787,887 2,323,949 777,212 59,491,660 3,750 313,707,787 $569,620,957