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
	General Fund					Special Revenue Fund					Total
Assets
Cash and cash equivalents		$	127,500				$	12,400			$	139,900
Inventories			6,200									6,200
Receivables (net)
Taxes receivable			104,500									104,500
Due from general fund								6,800				6,800
Total assets		$	238,200				$	19,200			$	257,400
Liabilities
Accounts payable			99,000					1,900				100,900
Due to special revenue fund			6,800									6,800
Total liabilities			105,800					1,900				107,700
Fund balance
Nonspendable (inventories)			6,200									6,200
Restricted for other purposes								17,300				17,300
Unassigned			126,200									126,200
Total fund balance			132,400					17,300				149,700
Total liabilities and fund balance		$	238,200				$	19,200			$	257,400

This is the given information. Answer questions below and fill out statement as shown below Additional information:

1. Capital assets (net of accumulated depreciation) amounted to $331,500 at year-end.
2. The liability for long-term compensated absences is estimated to be $90,100 at year-end.
3. Long-term notes payable amounted to $230,900 at year-end.

Total liabilities and fund balance $ 238,200 $ 19, 200 $ 257,400 4 Additional information: 10 points a. Capital assets (net of accumulated depreciation) amounted to $331,500 at year-end. b. The liability for long-term compensated absences is estimated to be $90,100 at year-end. c. Long-term notes payable amounted to $230,900 at year-end. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position. (Amounts to be deducted should be indicated by a minus sign.) eBook Ask WARRENTON LIBRARY DISTRICT Governmental Funds Balance Sheet/Statement of Net Position As of December 31, 2020 Total Adjustments to Fund Government-wide General Fund Special Revenue Statement of Net Position References $ 12,400 $ 127,500 $ 6,200 139,900 6,200 Assets Cash and Cash Equivalents Inventories Receivables (Net) Taxes Receivable Due from General Fund Capital Assets Total Assets 104,500 104,500 6,800 6,800 $ 238,200 $ 19,200 $ 257,400 99,000 1,900 100,900 6,800 6,800 Liabilities Accounts Payable Due to Special Revenue Fund Long-Term Compensated Absences Notes Due in More than One Year Total Liabilities 105,800 1,900 107,700 6,200 17,300 Fund Balance Nonspendable (inventories) Restricted for Other Purposes Unassigned Total Fund Balance Total Liabilities and Fund Balance 6,200 17,300 126,200 149,700 126,200 132,400 238,200 17,300 19.200 $ $ $ 257,400 Net Position Net Investment in Capital Assets Unrestricted Total Net Position