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, 2020 Revenues Property taxes Intergovernmental Miscellaneous Total revenues Expenditures Current Personnel services Supplies Capital outlay Debt service Principal Interest Total expenditures Excess of revenues over expenditures. Other financing sources (uses): Issuance of debt Transfers from other funds Transfers (to) other funds Total other financing sources Excess of revenues and other sources over (under) expenditures and other uses Fund balance-beginning of year Fund balance-end of year General Fund Special Revenue Fund Total $321,000 28,300 $ 18,700 $321,000 47,000 5,500 5,500 354,800 18,700. 373,500 160,500 13,700 174,200 23,300 23,300 130,000 130,000 4,800 4,800 8,400 8,400 $327,000 $ 13,700 $340,700 27,800 5,000 32,800 28,400 600 28,400 600 (600) 27,800 600 (600) 28,400 55,600 21,300 5,600 (4,400) 61,200 16,900 $ 76,900 $ 1,200 $ 78,100 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 $40,600 at the end of 2019 and $36,400 at the end of 2020 b. The current year provision for depreciation totaled $56,100. c. Interest on long-term notes payable is paid monthly (no accrual is necessary). d. Total Net Position on the December 31, 2019, Statement of Net Position totaled $137,000. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position (Amounts to be deducted should be indicated by a minus sign.)