\begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ City of Tallahassee General Fund Balance Sheet (in thousands) } \\ \hline Assets: & \\ \hline Cash and cash equivalents & $8,680 \\ \hline Due from other governments & 0 \\ \hline All other assets & 39,270 \\ \hline Total assets & $47,950 \\ \hline Liabilities: & \\ \hline Total current liabilities & $39,505 \\ \hline Fund balance: & 3,051 \\ \hline Nonspendable & 0 \\ \hline Committed & 0 \\ \hline Assigned & 5,394 \\ \hline Unassigned & 8,445 \\ \hline Total fund balance & $47,950 \\ \hline Total liabilities and fund balance & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ City of Tallahassee General Fund } \\ \hline Statement of Revenues, Expenditures, and Changes in Fund Balance (in thousands) \\ \hline Total revenues & $382,455 \\ \hline Total expenditures & 575,656 \\ \hline Excess of revenues over (under) expenditures & 193,201 \\ \hline Other financing sources (uses): & \\ \hline Transfers in & 173,590 \\ \hline Transfers out & 75,327 \\ \hline Proceeds from sale of capital assets & 1,505 \\ \hline Total other financing sources (uses) & 99,768 \\ \hline Net change in fund balance & 93,433 \\ \hline Fund balance, October 1, 2019 & 101,878 \\ \hline Fund balance, September 30, 2019 & $8,445 \\ \hline \hline \end{tabular} million in response and that it expects to receive $84 million in reimbursements. prescribed by the Governmental Accounting Standards Board.' a) Calculate the current budgetary cushion using the data as reported. 1/2 Use revenues plus transfers as the denominator. Round percentage to two decimals. b) Using the GFOA Best Practices guideline. would the budgetary cushion be considered reasonable, too high, or too low? c) Analysts would likely consider the $106.4 million long-term receivable as 'available' in their calculations. Calculate the budgetary cushion including the $106.4 million receivable. Use revenues plus transfers as the denominator. Round percentage to two decimals d) Using the GFOA Best Practices guideline, would the adjusted budgetary cushion be considered reasonable, too high, or too low