GAoregndshand, nerefore be reports tor the govemmentalftnase Asing 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 aud tor, you have been asked to prowide a rationale for elther including or excluding each of the following funds as a major fund. Detemine which of the following funds should be reported as a major fund. (Round percentage answers to 1 decimal place.) As of fiscal year-end %of All % of Gas TaxGovern- Govern-Housing and % of Govern-Forest | % of Govern- mental All Revenue mental Urban Govern- mental CityGovern- mental mental and Library mental Funds Enterprise Funds Funds Enterprise Grant Fund Funds Enterprise Fund Funds Enterprise Total assets160,748 160,7481 156,386.7% 72551| 86,753.3% 138,336 124,225 10.3%)$ 175,111 85,433 69,964 130,583 %| $ 1,563,867| S 3,497,398 867,533 1,487,225 1,537,3992,987,487 %| 1,496,223| 2,684,531 101,549 8.41% Total Total Include as a % | 120,589 %) 119,812 fund