Part D-Chapter 9- -Preparation of fund financial statements and schedules Prepare preclosing trial balances for all funds. Prepare a governmental funds balance sheet; a governmental funds statement of revenues, expenditures, and changes in fund balances; and a General Fund budgetary comparison schedule. Consider all funds as major funds for this exercise, and classify the fund balance for the Debt Service Fund as Assigned fund balance. In addition, make calculations to determine which of the funds would be consid- ered as nonmajor if Croton had not considered all of them to be major. Part D-Chapter 9- -Preparation of fund financial statements and schedules Prepare preclosing trial balances for all funds. Prepare a governmental funds balance sheet; a governmental funds statement of revenues, expenditures, and changes in fund balances; and a General Fund budgetary comparison schedule. Consider all funds as major funds for this exercise, and classify the fund balance for the Debt Service Fund as Assigned fund balance. In addition, make calculations to determine which of the funds would be consid- ered as nonmajor if Croton had not considered all of them to be major