I need to prepare a statement of net position and statement of activities from the government fund balances to accrual basis. I need to know where the funds go on both of these statements.

1. Capital Assets:

A. capital assets purchased in previous years through governmental type funds totaled $7,890,000 (net of accum. depreciation) as of jan. 1

B. depreciation on capital assets used in gov't type activities amounted to $316,000

C. No capital assets were sold or disposed of, and all purchases are properly reflects in the fund basis statements as capital expenditures.

2. Long Term Debt:

A. there was no outstanding long term debt associated with the gov't funds as of Jan 1.

B. April 1, 6 percent bonds with a face value of $700,000 were issued at a premium. Bond payments are made on Oct.1 and April 1 of each year. Interest based on an annual rate of 6 percent and principal payments are $22,000 each. The first payment (interest and principal) was made on Oct. 1

C. Amortization of the bond premium for the current year is $1800.

3. Deferred Inflows of Resources:

A. Deferred inflow (comprised solely of property taxes) are expected to be collected more than 60 days after year end. The balance of deferred taxes at the end of 2016 was $19,500.

Jefferson County Governmental Funds Balance Sheet as of 12-31-2017 Capital Projects Debt Service Permanent Total Governmental General und Fund Fund Fund Funds Assets Cash Investments Taxes Reveivable (net) Due from other governments 340,348 502,400 51,325 280,000 1,700 350 1,176,123 S 128,148 S181,000 22,800 S 8,400 S 502,400 51,325 280,000 ccrued interest receivable 1,700 Supplies Inventory 350 Total Assets S 179,823 S 461,000 S22,800 512,500S Liabilities, Deferred Inflows and Fund Balance Liabilities ccounts Payable Wages Payable Contracts payable 2,000 850 4,100 6,100 850 25,000 31,950 25,000 Total Liabilities 2,850 25,000 4,100 Deferred Inflows Deferred Inflows- Property Taxes 22,600 22,600 Fund Balances Nonspendable 350 500,000 436,000 32,000 153,223 ,121,573 Inventories Permanent fund principal 350 500,000 Restricted 436,000 ssigned 800 153.223 154.373 22,800 8,400 Unassigned Total Fund Equity 436,000 22,800 508,400 Total Liabilities, Deferred Inflows and Fund Balar S 179,823 S 461,000 S 22,800 S 512,500 S 1,176,123 Jefferson County Statement of Revenues Expenditures and Changes in Fund Balance for the year ended 12-31-2017 Capital Projects Debt Service Permanent Total Governmental General Fund hund Fund und Funds Revenues Property Taxes Intergovernmental revenues Investment income S 262,075 S 262,075 280,000 21,100 563,175 280,000 21,100 21,100 Total Revenues 262,075 280,000 Expenditures Current General Government Operations Library 181,560 12,700 651,900 181,560 12,700 39,900 Capital Outlay Debt Service 612,000 Principal Interest 22,000 21,000 43,000 22,000 21,000 889,160 Total Expenditures 221,460 612,000 12,700 Excess (Deficiency) of Revenues Over Expenditu 40.615 332,000 43,000 8.400 325,985 Other financing sources (uses) Proceeds of bonds Premum on bonds 700,000 22,800 700,000 22,800 65,800 65,800 722,800 ansfcrs in 65.800 43,000 (22,800 700,000 ansfers out total other financing sources (uses) (43,000) 65.800 Net Change in Fund Balance Fund Balance, January l Fund Balance, December 31 (2,385) 156,758 S 154.373 S 436,000 S22,800 508,400S 368,000 68,000 396,815 724,758 1,121,573 22,800 8,400 500,000 Jefferson County Jefferson County Statement of Net Position As of 12-31-2017 Statement of Revenues, Expenses, and Changes in fund Net Position For the year ended 12-31-2017 Enterprise Funds Internal Service Fund Enterprise Funds Internal Service Fund Revenues Assets Charges for Services S 805,000 S96,250 22,000 S 22,850 15,750 3,500 42,100 as Due from other funds Total Revenues 805,000 96,250 Supplies Inventory total current assets Advance to Internal Service fund Capital Assets (net) 18,000 40,000 17,000 255,000 312,000 Operating Expenses Cost of services 703,000 60,000 83,690 6,900 21,600 63,700 Depreciation Total Operaing Expenses Operating Income (loss) Nonoperating income (expenses) Total Assets 763,000 Liabilities Accounts payable Wages payable Interest payable Due to Other funds 90,590 16,750 850 42,000 5.660 600 15,750 Interest Expense Total nonoperating revenue (5,000 (5,000) 600 total current liabilities 33,350 5,440 (600) Bond payable Bank note payable Advance from Enterprise fund 200,000 Change in Net Position Net Position- Beginning of Year Net Position End of Year 5,060 26,200 S 78,650 31,260 37,000 41.650 10,000 17,000 32,440 Total Liabilities 233,350 Net position Net investment in capital assets Unrestricted 55,000 23,650 4,600 26,660 Net Position 78,650 31,260 Total Debits 2,131,083 2,131,083 CREDITS Accounts Payable Wages Payable Deferred Inflows Pro Contracts Payable 6,100 850 22,600 25,000 6,100 850 22,600 25,000 0 taxes Accrued Interest Payable Bank Note Payable 0 Bonds Payable (two rows Premium on Bonds Advance from Water Utility Fund 0 Revenues Pro Intergovernmental Revenues Investment income 0 0 0 262,075 280,000 21,100 262,075 280,000 21,100 Taxes Other Financing Sources Proceeds of Bonds Proceeds of Bond premium Transfers In Net Position at beginning of year 700,000 22,800 65,800 0 700,000 22,800 65,800 (two rows) Total Credits 724,758 2,131,083 724,758 2,131,083 tals Journal entries Jefferson Count Statement of Activities for the vear ended 12-31-2017 Program Revenues Net (Expense) Revenue and Change in Net Position Operational Capital Grants Charges forGrants and Governmental Business-Type Expenses Services Contributions |Contributions Activities Activities Total inctions/Programs overnmental Activities: eneral Government ciation nterest Total Governmental Activities usiness Type Activities Vater and Sewer 0 Total Government General Revenues Taxes: Taxes Intergovernmental revenues Pr Investment Income Total General Revenues Change in Net Position Net Position, Beginning Net Position, Endin Jefferson Count Statement of Net Position as of 12-31-2017 Governmental Business-Type Activities ctivities Total Assets Investments Taxes Receivable (Net) Interest Receivable Internal Balances Current Due from Other Governments Inventories Internal Balances Long-Term Capital Assets, Net of Accumulated Depreciation Total Assets Liabilities Accounts Payable Wages Payable Accrued Interest Payable Contract Payable Bank Note Payable Bonds Payable Premium on Bonds Sold Total Liabilities Net Position Net investment in capital assets Restricted Unrestricted Total Net Position Jefferson County Governmental Funds Balance Sheet as of 12-31-2017 Capital Projects Debt Service Permanent Total Governmental General und Fund Fund Fund Funds Assets Cash Investments Taxes Reveivable (net) Due from other governments 340,348 502,400 51,325 280,000 1,700 350 1,176,123 S 128,148 S181,000 22,800 S 8,400 S 502,400 51,325 280,000 ccrued interest receivable 1,700 Supplies Inventory 350 Total Assets S 179,823 S 461,000 S22,800 512,500S Liabilities, Deferred Inflows and Fund Balance Liabilities ccounts Payable Wages Payable Contracts payable 2,000 850 4,100 6,100 850 25,000 31,950 25,000 Total Liabilities 2,850 25,000 4,100 Deferred Inflows Deferred Inflows- Property Taxes 22,600 22,600 Fund Balances Nonspendable 350 500,000 436,000 32,000 153,223 ,121,573 Inventories Permanent fund principal 350 500,000 Restricted 436,000 ssigned 800 153.223 154.373 22,800 8,400 Unassigned Total Fund Equity 436,000 22,800 508,400 Total Liabilities, Deferred Inflows and Fund Balar S 179,823 S 461,000 S 22,800 S 512,500 S 1,176,123 Jefferson County Statement of Revenues Expenditures and Changes in Fund Balance for the year ended 12-31-2017 Capital Projects Debt Service Permanent Total Governmental General Fund hund Fund und Funds Revenues Property Taxes Intergovernmental revenues Investment income S 262,075 S 262,075 280,000 21,100 563,175 280,000 21,100 21,100 Total Revenues 262,075 280,000 Expenditures Current General Government Operations Library 181,560 12,700 651,900 181,560 12,700 39,900 Capital Outlay Debt Service 612,000 Principal Interest 22,000 21,000 43,000 22,000 21,000 889,160 Total Expenditures 221,460 612,000 12,700 Excess (Deficiency) of Revenues Over Expenditu 40.615 332,000 43,000 8.400 325,985 Other financing sources (uses) Proceeds of bonds Premum on bonds 700,000 22,800 700,000 22,800 65,800 65,800 722,800 ansfcrs in 65.800 43,000 (22,800 700,000 ansfers out total other financing sources (uses) (43,000) 65.800 Net Change in Fund Balance Fund Balance, January l Fund Balance, December 31 (2,385) 156,758 S 154.373 S 436,000 S22,800 508,400S 368,000 68,000 396,815 724,758 1,121,573 22,800 8,400 500,000 Jefferson County Jefferson County Statement of Net Position As of 12-31-2017 Statement of Revenues, Expenses, and Changes in fund Net Position For the year ended 12-31-2017 Enterprise Funds Internal Service Fund Enterprise Funds Internal Service Fund Revenues Assets Charges for Services S 805,000 S96,250 22,000 S 22,850 15,750 3,500 42,100 as Due from other funds Total Revenues 805,000 96,250 Supplies Inventory total current assets Advance to Internal Service fund Capital Assets (net) 18,000 40,000 17,000 255,000 312,000 Operating Expenses Cost of services 703,000 60,000 83,690 6,900 21,600 63,700 Depreciation Total Operaing Expenses Operating Income (loss) Nonoperating income (expenses) Total Assets 763,000 Liabilities Accounts payable Wages payable Interest payable Due to Other funds 90,590 16,750 850 42,000 5.660 600 15,750 Interest Expense Total nonoperating revenue (5,000 (5,000) 600 total current liabilities 33,350 5,440 (600) Bond payable Bank note payable Advance from Enterprise fund 200,000 Change in Net Position Net Position- Beginning of Year Net Position End of Year 5,060 26,200 S 78,650 31,260 37,000 41.650 10,000 17,000 32,440 Total Liabilities 233,350 Net position Net investment in capital assets Unrestricted 55,000 23,650 4,600 26,660 Net Position 78,650 31,260 Total Debits 2,131,083 2,131,083 CREDITS Accounts Payable Wages Payable Deferred Inflows Pro Contracts Payable 6,100 850 22,600 25,000 6,100 850 22,600 25,000 0 taxes Accrued Interest Payable Bank Note Payable 0 Bonds Payable (two rows Premium on Bonds Advance from Water Utility Fund 0 Revenues Pro Intergovernmental Revenues Investment income 0 0 0 262,075 280,000 21,100 262,075 280,000 21,100 Taxes Other Financing Sources Proceeds of Bonds Proceeds of Bond premium Transfers In Net Position at beginning of year 700,000 22,800 65,800 0 700,000 22,800 65,800 (two rows) Total Credits 724,758 2,131,083 724,758 2,131,083 tals Journal entries Jefferson Count Statement of Activities for the vear ended 12-31-2017 Program Revenues Net (Expense) Revenue and Change in Net Position Operational Capital Grants Charges forGrants and Governmental Business-Type Expenses Services Contributions |Contributions Activities Activities Total inctions/Programs overnmental Activities: eneral Government ciation nterest Total Governmental Activities usiness Type Activities Vater and Sewer 0 Total Government General Revenues Taxes: Taxes Intergovernmental revenues Pr Investment Income Total General Revenues Change in Net Position Net Position, Beginning Net Position, Endin Jefferson Count Statement of Net Position as of 12-31-2017 Governmental Business-Type Activities ctivities Total Assets Investments Taxes Receivable (Net) Interest Receivable Internal Balances Current Due from Other Governments Inventories Internal Balances Long-Term Capital Assets, Net of Accumulated Depreciation Total Assets Liabilities Accounts Payable Wages Payable Accrued Interest Payable Contract Payable Bank Note Payable Bonds Payable Premium on Bonds Sold Total Liabilities Net Position Net investment in capital assets Restricted Unrestricted Total Net Position