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		$	305,000								$	305,000
Intergovernmental			30,000				$	20,500				50,500
Miscellaneous			6,100									6,100
Total revenues			341,100					20,500				361,600
Expenditures
Current
Personnel services			154,000					16,300				170,300
Supplies			26,500									26,500
Capital outlay			127,400									127,400
Debt service
Principal			5,700									5,700
Interest			8,900									8,900
Total expenditures		$	322,500				$	16,300			$	338,800
Revenues over expenditures			18,600					4,200				22,800
Other financing sources (uses):
Issuance of debt			23,800									23,800
Transfers from other funds								5,200				5,200
Transfers (to) other funds			(5,200	)								(5,200	)
Total other financing sources			18,600					5,200				23,800
Excess of revenues and other sources over (under) expenditures and other uses			37,200					9,400				46,600
Fund balancebeginning of year			23,600					(8,200	)			15,400
Fund balanceend of year		$	60,800				$	1,200			$	62,000

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 $40,000 at the end of 2016 and $36,500 at the end of 2017.
2. The current year provision for depreciation totaled $62,000.
3. Interest on long-term notes payable is paid monthly (no accrual is necessary).
4. Total Net Position on the December 31, 2016, Statement of Net Position totaled $132,000.

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