The City of Blemard starts the year of 2020 wath the following unrestricted amounts in its peneral fund cash of $31,500 and irvestments of $81,250. In addition, it hoids a small bulding bought on January 1,2019 , for general government purposes for $367,000 and a related long-term debt of $293,600 The bulding is depreciated on the straiphtitine method over 10 years. The annual interest rate on the debt is 10 percent. The general fund has four separate functions general povernment, public safety, public works, and health and sanitation. Other information includes the following On the last day of the year, the city bonows 573,000 from a local bank and uses the money to buy a truck. The first payment on the Ioan tolus interest) wil be made at the end of the next vear. The city opers a landfil tiws yeaf that if records whthin its general fund it is a public woties function. Closure costs today is estimated as $290.500 although aflicials do not expect the landtat to be fuled for nine more years. The city has incurred no costs to date The Landfili is now 15 petcent filled. For the equipmert and supplies that were ordered but not yet recelved, the Cify Council fhe highist decision-makng body in the powernivent has yoted to honor the commitment when the iteris atrive. The new budding is depreciated oyer 20 years using the straight line method and no residual walue Depreciation of the equament is The inve-smeents have a market value of $120.450 at year end the year then ended and the yeat then ended b-t, Trepare a statement of revenues, expenditures; and other changes in fund balances for the general fund in fund financial Asume the couchases method in applied ReqA2 Req B2