$2021$ City of Prince Albert Financial Statements and the $2021$ City of Estevan Financial Statements.

$($a$)$ Financial Statement Format Comparison

$1.$ Please compare the functional categories used on both Statement of Operations $($Income Statement$)$ and cite two differences between the two.

$2.$ How are the revenues reported in the financial statements on the Statement of Operations? Please cite two differences between Prince Albert and Estevan.

$3.$ Briefly describe the benefit of including other entities in the consolidated financial statements. Identify the page number in each of Prince Albert and Estevan$$s financial statements where they list the consolidated entities and one difference between the entities presented.