Presented below is the Governmental Funds Balance Sheet for the Warrenton Library District, a special-purpose entity engaged in a single governmental activity WARRENTON LIBRARY DISTRICT Governmental Funds Balance Sheet As of December 31, 2020 Special Revenue Fund General Fund Total $ 116,300 5,900 $ 12,200 $ 128,500 5,900 91,200 3,100 91,200 B.180 $ 233,700 $ 213,460 $ 20, 30e 3,200 Assets Cash and cash equivalents Inventories Receivables (net) Taxes receivable Due from general fund Total assets Liabilities Accounts payable Due to special revenue fund Total liabilities Fund balance Nonspendable (inventories) Restricted for other purposes Unassigned Total fund balance Total liabilities and fund balance 73,200 8,180 81,388 76,400 8.100 84,500 3,200 5,908 17,100 126,200 132, 100 $ 213,400 5,900 17,100 126,200 149,200 $ 233,700 17.100 $ 20,30 Additional Information: a Capital ascots (net of accumulated depreciations amounted to $357,500 at year-end, b. The ability for long-term compensated absences is estimated to be $87,600 at year-end c. Long-term notes payable amounted to $244,200 at your-end. Prepare a combined Governmental Funds Balance Sheet Statement of Net Position (Amounts to be deducted should be indicated by a minus sign.)