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		$	320,000								$	320,000
Intergovernmental			28,000				$	19,500				47,500
Miscellaneous			5,000									5,000
Total revenues			353,000					19,500				372,500
Expenditures
Current
Personnel services			150,000					15,000				165,000
Supplies			25,000									25,000
Capital outlay			125,000									125,000
Debt service
Principal			5,000									5,000
Interest			8,000									8,000
Total expenditures		$	313,000				$	15,000			$	328,000
Excess of revenues over expenditures			40,000					4,500				44,500
Other financing sources (uses):
Issuance of debt			25,000									25,000
Transfers from other funds								5,000				5,000
Transfers (to) other funds			(5,000	)								(5,000	)
Total other financing sources			20,000					5,000				25,000
Excess of revenues and other sources over (under) expenditures and other uses			60,000					9,500				69,500
Fund balancebeginning of year			22,000					(8,000	)			14,000
Fund balanceend of year		$	82,000				$	1,500			$	83,500

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.)