a$.$ Property taxes expected to be collected more than $60$ fays gollowing year$-$end wre deffered in the fund$-$basis statements. Deffered taxes totaled $$37,100$ at the end of $2023$ and $40,600$ at the end of $2024.$

b$.$ The current year's provision for depreciation totalled $$53,700.$

c$.$ Interest on long$-$term notes payable, is paid monthy $($no accrual nexessary$)$

d$.$ Total Net Position on december $31,2023,$ statement of net position totaled $$138,200$