Attached is a list of unrelated transactions that would affect various funds of a state or local government entity.

Provided below is a list of governmental funds and nonfund accounts used by governmental entities to record these types of transactions. LIST OF GOVERNMENTAL FUNDS AND NONFUND ACCOUNTS GF General Fund SRF Special Revenue Fund CPF Capital Projects Fund DSF Debt Service Fund GCA/GLTL General Capital Assets and General Long Term Liabilities

REQUIRED: For each of the transactions attached, and using the list provided above, indicate which governmental fund(s) or nonfund accounts would be affected by the transaction. If none apply, indicate this by using NONE OF THE ABOVE. Provide a brief explanation for your answer, if necessary.

TRANSACTIONS THAT AFFECT VARIOUS GOVERNMENTAL FUNDS OR NONFUND ACCOUNTS OF A STATE OR LOCAL GOVERNMENT

(a) Revenues not restricted as to use.

(b) Revenues restricted for a designated purpose.

(c) Purchase of equipment, furniture, and fixtures from unrestricted resources that are minor in amount.

(d) Payment of short term debt and interest incurred for the construction of a county building.

(e) Payment of matured long term debt and interest.

(f) Construction of a major facility for general government use.

(g) Charges for services to citizens of the governmental entity for restricted government use.

(h) Proceeds of long term debt issuances for construction of a general government building.

(i) Depreciation of general government long term assets.