Tilker Springs has five governmental funds and one enterprise fund. The following table shows the total assets, liabilities, revenues, and expenditures/expenses in each of the funds. (Amounts are in thousands.) Grant Special Community Capital Debt Water General Fund Revenue Fund Special Revenue Fund Projects Service Enterprise Fund Fund Fund Total Assets $439,226 Total Liabilities 42,847 Total Revenues 672,838 Total Expenditures 637,332 Total Expenses $4,271 1,373 16,118 16,986 $15,822 $114,670 $1,680 $178,214 1,027 15,678 0 12,414 14,738 19,450 4,129 108,463 0 1,920 23,074 16,705 a) Identify which of the Tilker Springs funds meets the 10% test as defined in GASB Statement No. 34, amended by GASB Statement No. 37. Select NA if a specific fund is not required to meet the 10% test. General Fund Grant Special Revenue Fund Community Special Revenue Fund Capital Projects Fund Debt Service Fund Water Enterprise Fund b) Identify which of the Tilker Springs funds meets the 5% test as defined in GASB Statement No. 34, amended by GASB Statement No. 37. Select NA if the 5% test would not be applied to the fund. General Fund Grant Special Revenue Fund Community Special Revenue Fund Capital Projects Fund Debt Service Fund Water Enterprise Fund = = =