E12.3 Fund and Government-Wide Financial Statements

Below is information on the financial performance of the City of Leland:

1. Depreciation expense on municipal parking garage assets

2. Gains on the sale of general fund county snowplowing equipment

3. Payroll deductions owing to tax authorities

4. Depreciation expense on general fund assets

5. Payments for general obligation debt principal

Required

Indicate on which of the citys financial statement(s) we would report each item of information. Choose from the following list of financial statements:

a. Governmentwide statement of net position

b. Governmentwide statement of activities

c. Statement of revenues, expenditures and changes in fund balancesgovernmental funds

d. Statement of revenues, expenses and changes in net positionproprietary funds

e. Statement of net positionfiduciary funds