Forest City has recently implemented GAAP reporting and is attempting to determine which of the following special revenue funds should be classified as major funds and, therefore, be reported in separate columns on the balance sheet and statement of revenues, expenditures, and changes in fund balances for the governmental funds. As the citys external auditor, you have been asked to provide a rationale for either including or excluding each of the following funds as a major fund. Determine which of the following funds should be reported as a major fund. (Round percentage answers to 1 decimal place.)

	Gas tax revenue fund	% of governmental funds	% of governmental and enterprise funds	Housing and urban development grant fund	% of governmental funds	% of governmental and enterprise funds	Forest city Library funds	% of governmental funds	% of governmental and enterprise funds	All governmental funds	All governmental and enterprise funds
Total assets	160,748			175,111			101,549			1,563,867	3,497,398
Total liabilities	72,551			85,433			0			867,533	1,487,225
Total revenues	138,336			169,964			120,589			1,537,399	2,987,487
Total expenditures	124,225			130,583			119,812			1,496,223	2,684,531
Include as a major fund?