How do I calculate the Cash and cash equivalents, capital assets (net), and unrestricted (deficit) in the statement of Net Position (A2.) Then how would I determine the nonspendable amount in the balance sheet (B2.)?

The following information pertains to the City of Williamson for 2020, its first year of legal existence. For convenience, assume that all transactions are for the general fund, which has three separate functions: general government, public Compensated absences (such as vacations and sick days) legally owed to general government workers at year-end safety, and health and sanitation. total $22,500. These amounts will not be taken by the employees until so late in 2021 that the payment is not viewed as requiring 2020 current financial resources. Receipts : Property taxes $436, 000 4 The city received a piece of art this year as a donation. It is valued at $16,700. The city plans to use it for general government purposes. The gift has no eligibility requirements. The city chose not to capitalize this property. Franchise taxes 49, 900 Charges for general government services 6, 600 General government activities use the storage shed that was acquired this year. It is depreciated over a 10-year period Charges for public safety services 3, 900 using the straight-line method with no residual value. The city uses the equipment for health and sanitation and Charges for health and sanitation services 49, 400 depreciates it using the straight-line method over five years with no residual value. Issued long-term note payable 300, 000 Receivables at end of year: The investments are valued at $114,200 at the end of the year. Property taxes (90$ estimated to be collectible) 93, 600 Payments : For the equipment that was ordered but not yet received, the City Council (the highest decision-making body in the Salary: government) voted to honor the commitment when the equipment eventually arrives. General government 70, 550 Public safety 40, 900 a-1. Prepare a statement of activities for governmental activities in government-wide financial statements for December 31, 2020, and the year then ended. Health and sanitation 22, 900 a-2. Prepare a statement of net position for governmental activities in government-wide financial statements for December 31, 2020, and the year then Rent : ended. General government 15, 700 b-1. Prepare a statement of revenues, expenditures, and other changes in fund balances for the general fund in fund financial statements as of December Public safety 18, 200 31, 2020, and the year then ended. Assume that the city applies the consumption method. Health and sanitation 3, 000 b-2. Prepare a balance sheet for the general fund in fund financial statements as of December 31, 2020, and the year then ended. Assume that the city Maintenance : applies the consumption method. General government 37, 600 Public safety 7, 800 Health and sanitation 11, 000 Insurance: CITY OF WILLIAMSON General government 9, 200 Statement of Activities Public safety ($2, 500 still prepaid at end of year) 13, 800 For Year Ended December 31, 2020 Health and sanitation 16, 700 Interest on debt 24, 000 Program Revenues Net (Expense) Revenue and Changes in Net Position Principal payment on debt 6, 000 Charges Operating Storage shed 175, 000 Capital Grants Equipment 125, 000 Functions/Programs Expenses for Grants and Services Contribution and Governmenta Business-type Contributions I Activities Activities Total Supplies (208 still held) (public safety) 20, 900 Investments 100, 000 Governmental activities Ordered but not received: General government $196,350 $6,600 $16,700 $(173,050) $(173,050) Equipment 21, 500 Public safety 102,420 3,900 (98,520) (98,520) Liabilities, all of which are due in one month at end of year: Health and sanitation 86,700 49,400 37,300) 37,300) Salaries: Interest on debt 24,000 (24,000) (24,000) General government 6, 600 Public safety 7, 500 Health and sanitation 8, 100 Total governmental activities $409,470 $59,900 $01 $16,700 $(332,870) $0 $(332,870) General revenues Property taxes $520,240 $520,240 Franchise taxes 49,900 49,900 Investments (gain) 14.200 14.200 Total general revenues $584,340 $584,340 Change in net position 251,470 0 251,470 Net position-beginning Net position-ending $251,470 so $251,470B1. CITY OF WILLIAMSON CITY OF WILLIAMSON B2. Statement of Revenues, Expenditures, and Other Changes in Fund Statement of Net Position CITY OF WILLIAMSON Balances December 31, 2020 Governmental Business-type Balance Sheet Governmental Funds Activities Activities Total Assets. Governmental Funds For Year Ended December 31, 2020 Cash and cash equivalents $127,550 $127,550 December 31, 2020 General Fund Total Government Funds Prepaid expenses 2,500 2,500 Total Investments 114,200 114,200 General Receivables (net) 84,240 84,240 Fund Government Revenues: Inventories 4,180 4,180 Funds Property taxes $520,240 $520,240 Capital assets (net) 257,500 257,500 Assets: Franchise taxes 49,900 49,900 Cash and cash equivalents $127,550 $127,550 Total assets $590, 170 $0 $590, 170 Charges for services 59,900 59,900 Liabilities: Prepaid expenses 2,500 2,500 Investments (gain) 14,200 14,200 Salaries payable 22,200 22,200 Investments 114,200 114,200 Compensated absences liability 22,500 22,500 Receivables, net 84,240 84,240 Noncurrent liabilities 294,000 294,000 Total revenues $644,240 $644,240 Inventories 4,180 4,180 Expenditures Total Liabilities $338,700 $0 $338,700 General government $139,650 $139,650 Net position Total assets $332,670 $332,670 Invested in capital assets, net of Public safety 102,420 102,420 related debt (36,500) (36,500) Liabilities Unrestricted (deficit) 287,970 287,970 Health and sanitation 61,700 61,700 Salaries payable $22,200 $22,200 Total net position $251,470 $0 $251,470 Total liabilities $22,200 $22,200 Debt service Principal payment on debt 6,000 6,000 Fund balances 24,000 24,000 Nonspendable Interest on debt $6,680 $6,680 Capital outlay 300,000 300,000 Committed for equipment 21,500 21,500 Unassigned 282,290 282,290 Total expenditures $633,770 $633,770 Excess of revenues over Total fund balances $310,470 $310,470 expenses $10,470 $10,470 Total liabilities and fund balances $332,670 $332,670 Other financing sources: Proceeds from long-term note 300,000 300,000 Total other sources $300,000 $300,000 Net changes in fund balance 310,470 310,470 Fund balances (Beginning) Fund balances (Ending) $310,470 $310,470