1..Attached are transactions that affect the general capital assets of a local government. Assume that all assets are depreciated using the straight line method.

2.White City had the attached transactions relating to a capital project for the fiscal year ending September 30, 20X1.

3.

Provided below is the trial balance for the General Fund for the Village of Orchid at July 31, 20X7.

VILLAGE OF ORCHID GENERAL FUND TRIAL BALANCE AS OF JULY 31, 20X7
	Debits	Credits
Cash	$ 20,000
Taxes Receivable--Delinquent	77,200
Estimated Uncollectible Taxes--Delinquent		$ 9,200
Inventory of Supplies	18,000
Vouchers Payable		16,000
Encumbrances	8,000
Encumbrances Outstanding		8,000
Fund Balance--Nonspendable--Inventory of Supplies		18,000
Fund Balance--Unassigned		72,000
Totals	$ 123,200	$ 123,200

The Village of Orchid uses the consumption method to account for all inventories. The attached information is available for the operations of the General Fund for the fiscal year ending July 31, 20X8.

4.The attached transactions took place for a capital project for the Town of Sienna during the fiscal years 20X3 and 20X4. The town uses the calendar year as their fiscal year.