[The following information applies to the questions displayed below.]

Following is Grant Countys debt service fund pre-closing trial balance for the fiscal year ended June 30, 2017.

GRANT COUNTY
Debt Service Fund
Pre-closing Trial Balance
June 30, 2017
	Debits			Credits
Cash	$	257,000
Investments		66,000
Fund Balance Restricted				$	60,400
Budgetary Fund Balance					?
Estimated Other Financing Sources		6,919,000
Estimated Revenue		2,684,300
Revenue Sales Taxes					1,425,200
Revenue Investment Earnings					13,400
Other Financing Sources Interfund Transfers In					181,000
Other Financing Sources Proceeds of Refunding Bonds					7,920,000
Estimated Other Financing Uses					7,920,000
Appropriations					1,357,000
Expenditures Bond Interest		527,000
Expenditures Bond Principal		830,000
Other Financing Uses Payment to Escrow Agent		7,920,000

Using information provided by the trial balance, answer the following.

.	Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended June 30, 2017. (Negative amounts should be indicated by a minus sign.)

Revenue

Total Revenues:

Expenditures:

Total Expenditures:

Excess of Revenues under Expenditures:

Other financing sources:(Uses:)

Total other Financing Sources:(Uses:)

Increase in Fund balances:

Fund Balances July 1st, 2016

Fund Balances June 30th, 2017