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The Town of Portsmouth has at the beginning of the year a $213,000 Net Position balance, and a $52,000 Fund Balance. 11. Prepare a Statement

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The Town of Portsmouth has at the beginning of the year a $213,000 Net Position balance, and a $52,000 Fund Balance. 11. Prepare a Statement of Revenues, Expenditures and Other Changes in Fund Balances for the year ended December 31 , 2021

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