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:

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 2019 and $36,000 at the end of 2020.
2. The current year provision for depreciation totaled $65,000.
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 $128,000.

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

Total $320, eee 47,500 5.eae 372,500 TRINITY PARISH FIRE DISTRICT Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2020 General Special Fund Revenue Fund Revenues Property taxes $320,000 Intergovernmental 28, eee $ 19,500 Miscellaneous 5,899 Total revenues 353, eee 19,5ee Expenditures Current Personnel services 150, eee 15,800 Supplies 25.eas Capital outlay 125,000 Debt service Principal 5,800 Interest 8,000 Total expenditures $313,800 $ 15,00 Excess of revenues over expenditures 40,000 4,500 Other financing sources (uses): Issuance of debt 25, eee Transfers from other funds 5, eee Transfers (to) other funds (5,800) Total other financing sources 20, eee 5,800 Excess of revenues and other sources over (under) expenditures and other uses 60, eee 9.500 Fund balance-beginning of year 22,eee (8,eee) Fund balance-end of year 165, eee 25,00 125,000 5,800 8. eee $328,00 44,500 25, eee 5, eee (5,000) 25, eee 69,5ee 14,800 $ 82, 1, see $ 83, see For the Year Ended December 31, 2020 General Fund Special Revenue Total Fund Adjustments to Government-wide Statement of Activities $ Revenues Property Taxes Intergovernmental Miscellaneous Total Revenues 320,000 47.500 S 19.500 320,000 28.000 5,000 353.000 5.000 19.500 372.500 15.000 150.000 25.000 165.000 25,000 Expenditures/Expenses Current Personnel Services Supplies Depreciation Capital Outlay Debt Service Principal Interest Total Expenditures Excess of Revenues Over Expenditures 125.000 125.000 5.000 8.000 313.000 40.000 5,000 8.000 328.000 44,500 s S 15.000 4.500 25,000 5.000 Other Financing Sources (Uses): Issuance of Debt Transfers from Other Funds Transfers (to) Other Funds Total Other Financing Sources Fund Basis: Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses Government Wide: Change in Net Position 25.000 5.000 (5.000) 25,000 (5,000) 20.000 5.000 60.000 9.500 69.500 Fund Balance Na Pagin_Roninninn nf Vear 22 non 18 noil 14 non