EX. 9-6
Cash Flows of a government must be presented in four categories, rather than the three used by businesses.
The following list of cash flows was taken from the statement of cash flows of Grand Junction's internal service fund (with all amounts expressed in thousands):
Cash on hand at thebeginning of year	122.00
Interest from investments	45.00
Wages and salaries paid	(3,470.00)
Purchases of supplies	(1,650.00)
Collections (for services) from other funds	6,380.00
Interest on long-term debt	(150.00)
Repayment of loans to other funds	(880.00)
Purchase of capital assets	(900.00)
Proceeds of revenue bonds	800.00
Purchases of investments	(440.00)
proceeds from sale of capital assets	23.00
Proceeds from sale of investments	33.00
Loans from other funds	600.00
Recast the list into a statement of cash flows, adding a line for cash on hand at the end of the year. Please answer the question in the attached file(in the answer tab).

EX. 9-6 Cash Flows of a government must be presented in four categories, rather than the three used by businesses. The following list of cash flows was taken from the statement of cash flows of Grand Junction's internal service fund (with all am Cash on hand at thebeginning of year Interest from investments Wages and salaries paid Purchases of supplies Collections (for services) from other funds Interest on long-term debt Repayment of loans to other funds Purchase of capital assets Proceeds of revenue bonds Purchases of investments proceeds from sale of capital assets Proceeds from sale of investments Loans from other funds 122.00 45.00 (3,470.00) (1,650.00) 6,380.00 (150.00) (880.00) (900.00) 800.00 (440.00) 23.00 33.00 600.00 Recast the list into a statement of cash flows, adding a line for cash on hand at the end of the year. by businesses. s internal service fund (with all amounts expressed in thousands): EX 9-6 Cash flows from operating activities Cash flows from noncapital financing activities - Cash flows from capital and related financing activities Cash flows from investing activities Net increase in cash Cash on hand at beginning of year Cash on hand at end of year 122 122 Check figure $513 Instructions: Copy and paste or cell reference the amounts below into the appropriate highlighted area at left. Note the check figure on line 34. List of cash flows: Collections (for services) from other funds Wages and salaries paid Purchases of supplies Nonreciprocal transfers-inadvances from other funds Nonreciprocal transfers-outrepayment of advances from other funds Proceeds of revenue bonds Proceeds from sale of capital assets Purchase of capital assets Interest paid on long-term debt Proceeds from sale of investments Interest from investments Purchases of investments Check figure $513 $6,380 (3,470) (1,650) 600 (880) 800 23 (900) (150) 33 45 (440)