Q3. Following are the ledger balances in a government unit. (Change the item names to suitable names and solve ) General fund Spl revenue fund Cap project fund Gen process fees = 30 Grant revenue = 18 Issue of bonds = 28 Fees receivable = 2.9 Vehicles Airport Project (exp) = 22.6 (expenditure)=19.2 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 Q3. Following are the ledger balances in a government unit. (Change the item names to suitable names and solve ) General fund Spl revenue fund Cap project fund Gen process fees = 30 Grant revenue = 18 Issue of bonds = 28 Fees receivable = 2.9 Vehicles Airport Project (exp) = 22.6 (expenditure)=19.2 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