Presented below is the Governmental Funds Balance Sheet for the Warrenton Library District, a special-purpose entity engaged in a single governmental activity.

Additional information:

1. Capital assets (net of accumulated depreciation) amounted to $335,000 at year-end.
2. The liability for long-term compensated absences is estimated to be $85,000 at year-end.
3. Long-term notes payable amounted to $222,000 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.)

WARRENTON LIBRARY DISTRICT Governmental Funds Balance Sheet As of December 31, 2020 General Fund Special Revenue Fund Total $ 12,eee $ 130,000 6, eee $ 142,800 6,800 90,000 7.500 $ 19,500 9e, eee 7.5ee $ 245,500 $ 226,800 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 3,500 85, eee 7,500 92,500 88,500 7.5ee 96,800 3.500 6, eee 16, eee 127,500 133,508 $ 226, 6,899 16, eee 127,500 149,500 $ 245,500 16,809 $ 19,500 Governmental Funds Balance Sheet/Statement of Net Position As of December 31, 2020 General Fund Special Revenue Total Adjustments to Fund Government-wide Statement of Net Position Assets | S s S 130.000 0 .000 12,000 1 142.000 0 ,000 1 Cash and Cash Equivalents Inventories Receivables (Net) Taxes Receivable Due from General Fund Capital Assets Total Assets 90.000 90.000 7.500 7.500 $ 220,000 $ 19,500 $ 245,500 3.500 85,000 7.500 88,500 7.500 Liabilities Accounts Payable Due to Special Revenue Fund Long-Term Compensated Absences Notes Due in More than One Year Total Liabilities 92.500 3.500 98.000 6.000 16.000 Fund Balance Nonspendable (inventories) Restricted for Other Purposes Unassigned Total Fund Balance Total Liabilities and Fund Balance 127.500 133,500 228.000 6.000 10.000 127,500 149.500 245.500 16.000 19.500 S Net Position Net Investment in Capital Assets Unrestricted