1. The following information comes from the General Fund trial balance for West Chester County as of December 31, 2012. Prepare the county?s General Fund statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2012. Consider the proceeds from the sale and leaseback of an office building as a special item. Sales tax revenues $2,200,000 Property tax revenues 2,000,000 Expenditures- county sheriff 1,500,000 Expenditures- all other departments 2,600,000 Fund balance, January 1, 2012 300,000 Transfer out the Debt Service Fund 1,000,000 Proceeds, sale and leaseback of office building 1,500,000 2. The following information is available for the government funds of tom's village. Prepare the governmental funds balance sheet from Tom?s village. The village officials so not consider either Special Revenue Fund a particularly important to financial statement users. Special Revenue Special Revenue General Debt Service Fund A Fund B Cash $10,000 $5,000 $600 $1,000 Taxes receivable 5,000 Due from other funds 2,000 Accounts Payable 9,000 200 400 Do to other funds 2,000 Assigned fund balance 1,000 400 600 Restricted fund balance 7,000 Unassigned fund balance 3,000

1. The following information is available for the government funds of tom's village. Prepare the governmental funds balance sheet from Tom's village. The village officials so not consider either Special Revenue Fund a particularly important to financial statement users. Cash Taxes receivable Due from other funds Accounts Payable Do to other funds Assigned fund balance Restricted fund balance Unassigned fund balance 2. General $10,000 5,000 Special Revenue Fund B $1,000 200 400 400 Debt Service $5,000 Special Revenue Fund A $600 600 2,000 9,000 2,000 1,000 7,000 3,000 The following information comes from the General Fund trial balance for West Chester County as of December 31, 2012. Prepare the county's General Fund statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2012. Consider the proceeds from the sale and leaseback of an office building as a special item. Sales tax revenues Property tax revenues Expenditures county sheriff Expenditures all other departments Fund balance, January 1, 2012 Transfer out the Debt Service Fund Proceeds, sale and leaseback of office building $2,200,000 2,000,000 1,500,000 2,600,000 300,000 1,000,000 1,500,000