Presented below Is the Governmental Funds Statement of Revenues, Expenditures, and Changes In Fund Balances for the Trinity Parlish Fire District, a speclal-purpose entity engaged in a single governmental actlvity. 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 $40,600 at the end of 2019 and $36,400 at the end of 2020 . b. The current year provision for depreclation totaled $56,100. c. Interest on long-term notes payable is paid monthly (no accrual is necessary). d. Total Net Position on the December 31, 2019, Statement of Net Position totaled $137,000. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position. (Amounts to be deducted should be Inclcated by minus sign.) Presented below Is the Governmental Funds Statement of Revenues, Expenditures, and Changes In Fund Balances for the Trinity Parlish Fire District, a speclal-purpose entity engaged in a single governmental actlvity. 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 $40,600 at the end of 2019 and $36,400 at the end of 2020 . b. The current year provision for depreclation totaled $56,100. c. Interest on long-term notes payable is paid monthly (no accrual is necessary). d. Total Net Position on the December 31, 2019, Statement of Net Position totaled $137,000. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position. (Amounts to be deducted should be Inclcated by minus sign.)