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
	General Fund					Special Revenue Fund					Total
Revenues
Property taxes		$	307,500								$	307,500
Intergovernmental			31,000				$	21,000				52,000
Miscellaneous			6,650									6,650
Total revenues			345,150					21,000				366,150
Expenditures
Current
Personnel services			156,000					16,950				172,950
Supplies			27,250									27,250
Capital outlay			128,600									128,600
Debt service
Principal			6,050									6,050
Interest			9,350									9,350
Total expenditures		$	327,250				$	16,950			$	344,200
Excess of revenues over expenditures			17,900					4,050				21,950
Other financing sources (uses):
Issuance of debt			23,200									23,200
Transfers from other funds								5,300				5,300
Transfers (to) other funds			(5,300	)								(5,300	)
Total other financing sources			17,900					5,300				23,200
Excess of revenues and other sources over (under) expenditures and other uses			35,800					9,350				45,150
Fund balancebeginning of year			24,400					(8,300	)			16,100
Fund balanceend of year		$	60,200				$	1,050			$	61,250

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 $40,500 at the end of 2019 and $36,750 at the end of 2020.
2. The current year provision for depreciation totaled $63,500.
3. Interest on long-term notes payable is paid monthly (no accrual is necessary).
4. Total Net Position on the December 31, 2019, Statement of Net Position totaled $134,000.

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, 2020
	General Fund	Special Revenue Fund	Total	Adjustments to Government-wide	Statement of Activities
Revenues
Property Taxes	$307,500		$307,500
Intergovernmental	31,000	$21,000	52,000
Miscellaneous	6,650		6,650
Total Revenues	345,150	21,000	366,150	0	0
Expenditures/Expenses
Current
Personnel Services	156,000	16,950	172,950
Supplies	27,250		27,250
Depreciation
Capital Outlay	128,600		128,600
Debt Service
Principal	6,050		6,050
Interest	9,350		9,350
Total Expenditures	$327,250	$16,950	$344,200	$0	$0
Excess of Revenues Over Expenditures	17,900	4,050	21,950
Other Financing Sources (Uses):
Issuance of Debt	23,200		23,200
Transfers from Other Funds		5,300	5,300
Transfers (to) Other Funds	(5,300)		(5,300)
Total Other Financing Sources	17,900	5,300	23,200	0
Fund Basis: Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses	35,800	9,350	45,150
Government Wide: Change in Net Position
Fund Balance / Net PositionBeginning of Year	24,400	(8,300)	16,100
Fund Balance / Net PositionEnd of Year	$60,200	$1,050	$61,250		$0