E2-8 (Governmental Fund Balance Sheet) Prepare a skeleton balance sheet for a governmental fund using the headings in Illustration 2-12 (i.e., Assets, Liabilities, Fund Balance) that shows where (or if) each of the following items should be reported in that statement. Include all appro- priate subtotals. a. Cash. b. Unrestricted net position. c. Nonspendable fund balance. d. Due from other funds. e. Land. f. Bonds payable. g. Inventory. h. Current portion of bonds payable (maturing in 9 months). i. Unassigned fund balance. j. Accounts payable. k. Buildings and equipment.