Financial statement shown in a citys CAFR are as follows:

1. Government wide statement: Statement of net position

2. Government wide statement: Statement of activities

3. Fund Statement: Balance Sheet Governmental Funds

4. Fund Statement: Statement of revenues, expenditures and changes in fund balances Governmental Funds

5. Fund Statement: Statement of net position Proprietary funds

6. Fund statement: Statement of revenues, expenses, and changes in net position Proprietary funds

7. Fund Statement: Statement of net position Fiduciary funds

8. Fund Statement: Statement of changes in net position Fiduciary Funds

Required:

For each of the following account titles related to the financial performance of the city, indicate, by statement number, on which of the above eight statements the account appears. The account may be reported on one statement or more than one statement.

a. Nonspendable fund balance, general fund _____________

b. Accounts payable, special revenue fund _____________

c. Cash and cash equivalents, agency fund _____________

d. Debt service: principal payments, debt service fund _____________

e. Proceeds of debt issuance, capital projects fund _____________

f. Machinery and equipment, proprietary funds _____________

g. Depreciation expense. Proprietary funds _____________

h. Investment earnings, private purpose trust fund _____________

i. Depreciation expense, general fund _____________