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 city's 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.) UUUUUUUUUUUUU U UUUUUUUUU FOREST CITY As of fiscal year-end AN Go Gas Tax Revenue Fund % of Govern- mental Funds % of Govern- mental and Enterprise Funds Housing and Urban Development Grant Fund % of Govern- mental Funds % of Govern- mental and Enterprise Funds Forest City Library Fund % of Govern- mental Funds % of Govern- mental and Enterprise Funds Governmental Funds and Total assets $ $ % $ 101,549 % $ Total liabilities 160,748 72,551 138,336 124,225 % % % 0 175,111 85,433 169,964 130,583 1,563,867 $ 867,533 1,537,399 1,496,223 Total revenues 120,589 119,812 Total expenditures Include as a major fund