1. The following is related to the town of Coupland (dollar amounts in thousands):

   Property taxes levied and collected $6,300

   Hotel taxes (restricted to promotion of tourism) collected $1,200

   Proceeds of bonds to build a parking garage that must be repaid from user charges $4,000

   Proceeds of general obligation bonds to nance construction of a new city hall; the building, which was completed during the year, has a useful life of 30 years with no salvage value $9,000

   Equipment used in a vehicle repair service that provides service to other departments on a cost-reimbursement basis; the equipment has a 10-year life with no salvage value $1,400

   Fees charged to, and collected from, customers by the electric utility $8,000

   Determine revenue to be recognized in special revenue funds.

   		$2,200
   		$1,200
   		$1,000
   		$2,400

2. Which of the following is considered part of the required supplementary information for general purpose external financial reporting of a local government?

   		Fund financial statement.
   		Combining nonmajor fund statement.
   		Pension .
   		Notes to the financial statements.