1. Listed below are the required balance sheets and statements of net position for a county government:

1. Government-wide statement: statement of net position

2. Fund statement: balance sheetgovernmental funds

3. Fund statement: statement of net positionproprietary funds

4. Fund statement: statement of fiduciary net position

On which financial statement or financial statements would each of the following accounts appear?

• Identify the financial statement(s) by number.
• The account may appear on one or more or none of the statements.
• If the account is not reported on any of the above financial statements, your answer is N/A.

1. __________ Buildings, net of accumulated depreciation (enterprise fund)

2. __________ Investments of an investment trust

3. __________ Lease obligations, general fund

4. __________ Equipment, net of accumulated depreciation, for capital projects fund

5. __________ Accrued salaries and wages, general fund

6. __________ Cash held from sales tax collections belonging to the state

7. __________ Unrealized losses on enterprise fund derivative investments (hedges)

8. __________ Long-term pension liability for enterprise fund

1. __________ Long-term pension liability for general fund

10. __________ Deferred outflows of resources: bond refunding (general fund)