Determine the appropriate location for the following items according to Statement of Revenues, Expenditures, and Changes in Fund Balances.

Identify where they would be recorded in the statement:

1. Property taxes levied for and collected in the current year 2. Estimated cost of goods ordered but not received by year end 3. Transfer to another fund 4. Salary costs incurred during the year 5. Payment to retire long-term note principal 6. Payment of interest on long-term note 7. Accrued interest on long-term note 8. Receipt of proceeds of short-term note 9. Payment of interest on short-term note 10. Accrued interest on short-term note 11. Payment to retire principal of short-term note 12. Payment to establish an Enterprise Fund activity; no repayment expected 13. Long-term loan from the General Fund to an Internal Service Fund 14. Short-term loan from the General Fund to a Capital Projects Fund 15. Purchase of equipment