Combining Financial Statements) Bowles County's fund structure is as follows:

General Fund

Three Special Revenue Funds

One Capital Projects Fund

Two Debt Service Fund

Three Internal Service Funds

Five Enterprise Funds.

Assume that Special Revenue Fund #1, The Capital Projects Fund, Enterprise Fund #1, And Enterpise Fund #4 are major funds.

Required:

a. list the combining financial statements required in the bowles county cafr

b. list the headings of the columns that should be included in each combining statement.