I am working on determining if a fund can be listed as a major fund using the 10% and 5% criteria.

The book does not offer the mathematics to solve for this, so I would like to know if there is a basic calculation to use?

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 citys 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.)