Presented below is the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the Trinity Parish Fire District, a special-purpose entity engaged in a single governmental activity.

TRINITY PARISH FIRE DISTRICT
Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended December 31, 2017
	General Fund					Special Revenue Fund					Total
Revenues
Property taxes		$	300,000								$	300,000
Intergovernmental			28,000				$	19,500				47,500
Miscellaneous			5,000									5,000
Total revenues			333,000					19,500				352,500
Expenditures
Current
Personnel services			150,000					15,000				165,000
Supplies			25,000									25,000
Capital outlay			125,000									125,000
Debt service
Principal			5,000									5,000
Interest			8,000									8,000
Total expenditures		$	313,000				$	15,000			$	328,000
Revenues over expenditures			20,000					4,500				24,500
Other financing sources (uses):
Issuance of debt			25,000									25,000
Transfers from other funds								5,000				5,000
Transfers (to) other funds			(5,000	)								(5,000	)
Total other financing sources			20,000					5,000				25,000
Excess of revenues and other sources over (under) expenditures and other uses			40,000					9,500				49,500
Fund balancebeginning of year			22,000					(8,000	)			14,000
Fund balanceend of year		$	62,000				$	1,500			$	63,500

Additional information:

1. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $39,000 at the end of 2016 and $36,000 at the end of 2017.
2. The current year provision for depreciation totaled $59,000.
3. Interest on long-term notes payable is paid monthly (no accrual is necessary).
4. Total Net Position on the December 31, 2016, Statement of Net Position totaled $128,000.

Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position. (Amounts to be deducted should be indicated by a minus sign.)

TRINITY PARISH FIRE DISTRICT
Governmental Funds: Statement of Revenues, Expenditures
And Changes in Fund Balances / Statement of Activities
For the Year Ended December 31, 2017
	General Fund	Special Revenue Fund	Total	Adjustments to Government-Wide	Statement of Activities
Revenues
Property Taxes	$300,000		$300,000
Intergovernmental	28,000	$19,500	47,500
Miscellaneous	5,000		5,000
Total Revenues	333,000	19,500	352,500	0	0
Expenditures/Expenses
Current
Personnel Services	150,000	15,000	165,000
Supplies	25,000		25,000
Depreciation
Capital Outlay	125,000		125,000
Debt Service
Principal	5,000		5,000
Interest	8,000		8,000
Total Expenditures	$313,000	$15,000	$328,000	$0	$0
Revenues Over Expenditures	20,000	4,500	24,500
Other Financing Sources (Uses):
Issuance of Debt	25,000		25,000
Transfers from Other Funds		5,000	5,000
Transfers (to) Other Funds	(5,000)		(5,000)
Total Other Financing Sources	20,000	5,000	25,000	0
Fund Basis: Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses	40,000	9,500	49,500
Government Wide: Change in Net Position
Fund Balance / Net PositionBeginning of Year	22,000	(8,000)	14,000
Fund Balance / Net PositionEnd of Year	$62,000	$1,500	$63,500		$0