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Problem 17-42 (LO 17-3) The City of Wolfe has issued its financia made up of two functions: I statements for Year 4 (assume that the

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Problem 17-42 (LO 17-3) The City of Wolfe has issued its financia made up of two functions: I statements for Year 4 (assume that the city uses a calendar year) The city's general fund is (1) education and (2) parks. The city also utilizes capital projects funds for ongoing construction and an enterprise fund to account for an art museum It also has one disc etely presented component unit The government wide financial statements indicated the following Year 4 totals: Education had net expenses of $652,000. Parks had net expenses of $143,000 Art museum had net revenues of $73,750 General revenues were $960,250: the overall increase in net position was $239,0o0 The fund financial statements issued for Year 4 indicated the following The general fund had an increase of $41,000 in its fund balance The capital projects fund had an increase of $63,500 in its fund balance. The enterprise fund had an increase of $95,000 in its net position Officials for Wolfe define "available" as current financial resources to be paid or collected within 60 days. The city maintains a landfill that has been recorded during the current year within its parks. The landfill generated program revenues of $18,000 in Year 4 and cash expenses of $67.700. It also paid $13,700 cash for a piece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $340,000 to clean up the landfill when it is closed in several years. The landfill was 12 percent filled at the end of Year 3 and is 22 percent filled at the end of Year 4. No payments will be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardless of the situation Problem 17-42 (LO 17-3) The City of Wolfe has issued its financia made up of two functions: I statements for Year 4 (assume that the city uses a calendar year) The city's general fund is (1) education and (2) parks. The city also utilizes capital projects funds for ongoing construction and an enterprise fund to account for an art museum It also has one disc etely presented component unit The government wide financial statements indicated the following Year 4 totals: Education had net expenses of $652,000. Parks had net expenses of $143,000 Art museum had net revenues of $73,750 General revenues were $960,250: the overall increase in net position was $239,0o0 The fund financial statements issued for Year 4 indicated the following The general fund had an increase of $41,000 in its fund balance The capital projects fund had an increase of $63,500 in its fund balance. The enterprise fund had an increase of $95,000 in its net position Officials for Wolfe define "available" as current financial resources to be paid or collected within 60 days. The city maintains a landfill that has been recorded during the current year within its parks. The landfill generated program revenues of $18,000 in Year 4 and cash expenses of $67.700. It also paid $13,700 cash for a piece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $340,000 to clean up the landfill when it is closed in several years. The landfill was 12 percent filled at the end of Year 3 and is 22 percent filled at the end of Year 4. No payments will be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardless of the situation

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