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.

Additional information:

a$.$ Property taxes expected to be collected more than $60$ days following year$-$end are deferred in the fund$-$basis statements. Deferred taxes totaled $$37,100$ at the end of $2023$ and $$40,600$ at the end of $2024.$

b$.$ The current year's provision for depreciation totaled $$53,700.$

c$.$ Interest on long$-$term notes payable is paid monthly $($no accrual is necessary$).$

d$.$ Total Net Position on December $31,2023,$ Statement of Net Position totaled $$138,200.$

Requried:

Prepare a Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances or Statement of Activities.

Note: Amounts to be deducted should be indicated by a minus sign.