The Town of Portsmouth has at the beginning of the year a $213,000 Net Asset balance, and a $52,000 Fund Balance. The following information relates to the activities within the Town of Portsmouth for the year of 2013. Revenues Property Taxes 400,000 Franchise Taxes 100,000 Charges for Public Safety 7,000 Charges for Sanitation 5,000 Payments Salaries General Government 54,000 Public Safety 43,000 Sanitation 36,000 Rent General Government 15,000 Public Safety 12,000 Sanitation 3,500 Maintenance General Government 4,000 Public Safety 2,000 Sanitation 1,500 Insurance General Government 1,000 Public Safety 2,500 Sanitation 4,500 Final Payment on debt principal 5,000 Payment for interest on debt 15,000 Other Financing Sources Receivables at end of year Property taxes (80% est to be collectible $95,000 Payable at year-end: Salaries General government 4,000 Public Safety 3,000 Sanitation 4,400 Other items at year-end cash 130,900 building 95,000 equipment 80,000 supplies inventory 9,500 investments 160,000 compensated absences balance, expected to be paid in 12 months 9,000 Prepare a Statement of Revenues, Expenditures and Changes in Fund Balances