Below is the Pre-Closing Trial Balance of Franklin City at June 30 for Government-Wide accounts: Franklin City Preclosing Trial Balance June 30 Cash Investments Taxes Receivable-Delinquent Estimated Uncollectible Delinquent Taxes Land Buildings Accumulated Depreciation - Buildings Infrastructure Accumulated Depreciation - Infrastructure Machinery & Equipment Accumulated Depreciation - Machinery & Equipment Accounts Payable Accrued Liabilities Bonds Payable ($8,600 Current) Net Position - Net Invested in Capital Assets, Beginning Net Position - Unrestricted, Beginning Program Revenues - General Government - Charges for Services Program Revenues - Public Safety - Charges for Services Program Revenues - Parks & Recreation - Charges for Services Program Revenues - General Government - Operating Grants Program Revenues - Public Works - Capital Grants & Contributions General Revenues - Property Taxes General Revenues - Interest & Penalties General Revenues - Interest Income Expenses - General Government Expenses - Public Safety Expenses - Public Works Expenses - Parks & Recreation Expenses - Interest on Long-Term Debt $ 3,639 7,299 5,788 49 15,708 25,680 8,021 85,768 45,603 28,720 13,785 8,512 4,765 37,300 45,259 8,721 4,411 996 359 307 1,680 13,665 746 345 2,468 11,577 5,311 1,817 749 On the forms provided, prepare the following: A Statement of Net Position A Statement of Activities Closing entries Net Expense / Program Revenues Revenue Operating Capital Grants & Governmental Grants Contributions Activities Charges for Services Functions/Programs Expenses Closing Entries, including the adjustment of Net Position Invested in Capital Assets