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P. 6-7 The conversion from fund to govement-wide statements involves more than summing the funds. The accompanying combined statement of revenues, expenditures, and fund balance was drawn from the statements of Plant City, Florida, which, of course, included a general and other funds that are not shown. Suppose, however, that these were the only funds maintained by the city 1. Prepare a government-wide statement of net position (balance sheet) and a statement of activities Make the following assumptions: At year-end the city had $4.39 million in cash and equivalents (its only assets) in its capital projects fund. It had accounts payable and other short-term liabilities in that fund of $0.71 million. It had neither assets nor liabilities in its debt service fund. At year-end the city had S28.28 million in capital assets "construction in process and other assets") It charged depreciation of S2.1 million for the year. Accumulated depreciation at year-end was $10.4 million. It had $3.12 million in general obligation long-term debt. Interest paid for the year was equal to interest expense. You need not reconcile beginning and ending balances of net position, and the statement of activities can be in the "traditional" format (i.e., with the revenues and expenses shown in rows rather than columns)