Refer to Exhibit 5.15 and to the instructions in Problem 7. Now define funds as cash only. Expand the meanings of lines (2) and (3) of Exhibit 5.15 as follows:

Line (2): Additions for Expenses Not Using Cash, for Decreases in Current Asset Accounts Other than Cash, and for Increases in Current Liabilities.

Line (3): Subtractions for Revenues Not Producing Cash, for Increases in Current Asset Accounts Other than Cash, and for Decreases in Current Liabilities.

Analyze the effects of the transactions on the funds statement for the period.

a Use transactions a-g of Problem 7.

b Use transactions a-g of Problem 8.