Martin Township decides to construct a new city hall. Based on the following data, prepare a statement of revenues, expenditures, and changes in fund balance for Martin Township's Capital Projects Fund.

Following are December 31, 2013 pre-closing trial balances (budgetary ... balances (budgetary accounts excluded) for the General Fund, Debt Service ... out to Debt Service Fund 250 Transfer out to Capital Projects Fund 80 ... Answer Hebert County Governmental Funds Balance Sheet December 31, 2013