C6 X v fx =SUM(B3:85) A B C D E F G H J K 2 Revenues 3 Intergovernmental Revenues 4 Interest on Investments Total Revenues S 7 8 Expenditures 9 Current 10 Street & Highway Maintenance 11 Total Expenditures 12 13 Excess (Deficiency) of Revenues Over Expenditures 14 15 Fund Balance, January 1 16 Fund Balance, December 31 S 17 18 19 20 21 44 45 SRF Entries & T-accounts Closing Entries Stmt of revenues & expenditures Balance Sheet + Ready 100%D13 A B C D E F G H J K L M N 0 P Q R S T U V W X Y Z 1 Assets 2 Cash 3 Investments 4 Due from State Government Total Assets S Liabilities and Fund Equity 8 Liabilities 9 Accounts Payable 10 11 Fund Equity 12 Fund Balance - Restricted for 13 Street and Highway Maintenance 14 Total Liabilities and Fund Equity S 15 16 17 18 19 20 22 41 SRF Entries & T-accounts Closing Entries Stmt of revenues & expenditures Balance Sheet + Ready "