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 beginning of year $ 122 Interest from investments 45 Wages and salaries paid (3.470) Purchases of supplies (1.650) Collections (for services) from other funds 6,380 Interest on long-term debt (150) Repayment of loans to other funds (880) Purchase of capital assets (900) Proceeds of revenue bonds 800 Purchases of investments (440) Proceeds from sale of capital assets 23 Proceeds from sale of investments 33 Loans from other funds 600 Recast the list into a statement of cash flows, adding a line for cash on hand at the end of the year