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		$	312,500								$	312,500
Intergovernmental			33,000				$	22,000				55,000
Miscellaneous			7,750									7,750
Total revenues			353,250					22,000				375,250
Expenditures
Current
Personnel services			160,000					18,250				178,250
Supplies			28,750									28,750
Capital outlay			131,000									131,000
Debt service
Principal			6,750									6,750
Interest			10,250									10,250
Total expenditures		$	336,750				$	18,250			$	355,000
Revenues over expenditures			16,500					3,750				20,250
Other financing sources (uses):
Issuance of debt			22,000									22,000
Transfers from other funds								5,500				5,500
Transfers (to) other funds			(5,500	)								(5,500	)
Total other financing sources			16,500					5,500				22,000
Excess of revenues and other sources over (under) expenditures and other uses			33,000					9,250				42,250
Fund balancebeginning of year			26,000					(8,500	)			17,500
Fund balanceend of year		$	59,000				$	750			$	59,750

Additional information:

Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $41,500 at the end of 2016 and $37,250 at the end of 2017.

The current year provision for depreciation totaled $66,500.

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

Total Net Position on the December 31, 2016, Statement of Net Position totaled $138,000.

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