Q 1 .Following are the ledger balances in a government unit.

General fund	Special Revenue Fund	Capital Project Fund
Gen process fees = 30	Grant revenue = 18	Issue of bonds = 28
Fees receivable = 2.9	Vehicles (expenditure)=19.2	Airport Project (exp) = 22.6
Operating expenses = 21	Cash = 0.9	Cash = 3.3
Expenses payable = 7	Transfer in = 2.1	Transfer out = 2.1
Cash = 13.1

Required :

1. Statement of fund revenue expenditure and changes in fund balance.

2. Fund balance sheet