Greenville has provided the following information from its General Fund Revenues and Appropriations/Expenditure/Encumbrances subsidiary ledgers for the fiscal year ended. Assume the beginning fund balances are $150 (in thousands) and that the budget was not amended during the year.

City of Greenville
General Fund
Subsidiary Ledger Account Balances (in thousands)
For the Fiscal Year
	Debits				Credits
Estimated Revenue
Taxes		6,048
Fines & Forfeits		303
Intergovernmental Revenue		499
Charges for Services		370
Revenues
Taxes						6,080
Fines & Forfeits						308
Intergovernmental Revenue						499
Charges for Services						367
Appropriations
General Government						1,637
Public Safety						3,375
Public Works						1,464
Culture & Recreation						724
Estimated Other Financing Uses
Interfund Transfers Out						49
Expenditures
General Government		1,622
Public Safety		3,361
Public Works		1,443
Culture & Recreation		716
Encumbrances
General Government		13
Public Safety		12
Public Works		20
Culture & Recreation		0
Other Financing Uses
Interfund Transfers Out		47

1. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance.

2. CITY OF GREENVILLE
   General Fund
   Statement of Revenues, Expenditures, and Changes in Fund Balances
   For the Fiscal Year
   (Amounts in Thousands)
   Revenues:
   Taxes		$6,080
   Fines and Forfeits		308
   Intergovernmental Revenue		499
   Charges for Services		367
   Total Revenues		7,254
   Expenditures:
   General Government	1,622
   Public Safety	3,361
   Public Works	1,443
   Culture and Recreation	716
   Estimated Revenues
   Total Expenditures		7,142
   Other Financing Sources and (Uses)
   Interfund Transfers Out		47
   Change in Fund Balances
   Fund Balances, January 1		150
   Fund Balances, December 31		$262

3. Prepare a General Fund schedule of revenues, expenditures, and changes in fund balancebudget and actual (assume the budget is prepared on a GAAP basis).

4. other Financing Sources and (Uses)
   Interfund Transfers Out				0
   not attempted				0
   Excess (Deficiency) of Revenues over expenditures and other financing sources	0	0	0	0
   Increase in Encumbrances outstanding				0
   Increase in Fund Balances for the Year	0	0	0	0
   Fund Balances, January 1				0
   Fund Balances, December 31	$0	$0	$0	$0