2. The City of Eugene has the following balances in the accounts of its capital projects fund at year-end before closing entries. All accounts have nomal balances. All amounts are in millions of dollars REQUIRED: (a) Prepare an operating statement for the capital projects fund (b) Prepare a Balance Sheet for the capital projects fund Cash $ 68 Deferred Revenue $ 5 Encumbrances $ 38 Expenditures S 10 Fund Balance-Unreserved $ 14 Grants Receivable $ 10 Other Financing Sources S 50 Other Financing Uses $ 1 Reserve for Encumbrances $ 38 Revenues $ 20