You have been provided with the following information for the city of Athena:

General Fund:

Cash: $$500,000$

Property Tax Receivable: $$200,000$

Accounts Payable: $$100,000$

Fund Balance: $$600,000$

Revenues: $$1,000,000$

Expenditures: $$900,000$

Land Enterprise Fund:

Cash: $$200,000$

Accounts Receivable: $$50,000$

Accounts Payable: $$30,000$

Fund Balance: $$220,000$

Revenues: $$300,000$

Operating Expenses: $$250,000$

Prepare the statement of revenues, expenditures, and changes in fund balance for the General Fund.

Prepare the balance sheet for the Land Enterprise Fund.