From the following information taken from the trial balances for the general fund of KSA,prepare statment of Revenues, Expenditures, and Changes in Fund Balance.

Account Title Amount in SAR

Fund balance, beginning of year. -117,000

Revenue-Taxes. 590,175

Revenue-Charges for services. 14,080

personal services Expenses. 287,125

Supplies Expenses. 29,680

Capital outlay Expenses. 244,000

Transfers in from debt service fund 32,500

Transfers out to capital projects fund. 84,700