Presented below is the Governmental Funds Statement of Revenues. Expenditures, and Changes in Fund Balances for the Trinity Parish Pre District, a special purpose entity engaged in a single governmental activity Total $297,660 45,600 5,000 347,680 150, see 24,800 131,300 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 $297,000 Intergovernmental 26,900 $ 18,700 Miscellaneous 5,800 Total revenues 328,900 18,70 Expenditures Current Personnel Services 135,000 15,869 Supplies 24,800 Capital outlay 131,300 Debt service Principal 4,900 Interest 7,960 Total expenditures $383,9ee $ 15,800 Excess of revenues over expenditures 25,000 2,900 other financing sources (uses): Issuance of debt 30,400 Transfers from other funds 5,480 Transfers (to) other funds (5,400) Total other financing sources 25,000 Excess of revenues and other sources over under) 5,480 expenditures and other uses 50,000 8,300 Fund balance-beginning of year 24.000 (7. Be Fund balance-end of year $ 74,000 $ 500 4,900 7,900 $319,789 27,900 38,480 5,400 15,488) 30,400 58,300 16,200 $ 74,500 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 $36700 at the end of 2019 and $32,800 at the end of 2020 b. The current year provision for depreciation totaled $55,500 c Interest on long-term notes payable is paid monthly (no accrual is necessary). Total Ner Position on the December 31, 2019. Statement of Net Position totaled $126,700. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position (Amounts to be deducted should be indicated by a minus sign.)