Following are some of the county's governmental funds. The county has asked you to determine if any of the funds listed should be classified as major funds based on the GASB size criteria. Clearly indicate which fund(s) you believe should be classified as major and provide support for your choice(s). Assets Special Revenue Fund Debt Service Total of all Governmental Funds Total of all Governmental & Enterprise Funds 21,000,000 General Fund 12,000,000 1,000,000 Fund 500,000 15,000,000 Liabilities 3,000,000 250,000 30,000 4,580,000 Revenues. 10,000,000 600,000 1,450,000 13,770,000 17,123,000 Expenditures/Expenses 9,859,000 725,000 1,300,000 13,460,000 16,665,000 5,890,000