Presented below is the governmental funds balance sheet for the Sunbury Fire District, a special-purpose entity engaged in a single governmental activity.

Required: Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position in the format presented in Illustration 9-1 from your textbook.

Additional information:

• Capital assets net of accumulated depreciation amounted to $475,000 at year-end.
• The liability for long-term compensated absences is estimated to be $73,000 at year-end.
• Long-term notes payable amounted to $423,000 at year-end.

Sunbury Fire District
Governmental Funds Balance Sheet
December 31, 2017
	General Fund	Special Revenue Fund	Total
Assets
Cash & cash equivalents	$ 78,000	$ 10,000	$ 88,000
Inventories	4,500		4,500
Receivables (net)
Taxes receivable	77,000		77,000
Due from general fund		6,700	6,700
Total Assets	159,500	16,700	176,200
Liabilities
Accounts payable	67,000	4,500	71,500
Due to special revenue fund	6,700		6,700
Total Liabilities	73,700	4,500	78,200
Fund Balance
Nonspendable	4,500		4,500
Restricted		12,200	12,200
Unassigned	81,300		81,300
Total Fund Balance	85,800	12,200	98,000
Total Liabilities & Fund Balance	$ 159,500	$ 16,700	$ 176,200