18 Jan Presented below is the governmental funds Statemen
Presented below is the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance the Trinity Parish Fire District, a special-purpose entity engaged in a single governmental activity. Prepare a combined Governmental Funds Balance Sheet/Statement of Net Assets in the format presented in Illustration 93.Additional information:a. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $22,000 at the end of 2011 and $36,000 at the end of 2012.b. The current year provision for depreciation totaled $52,000.c. Interest on long-term notes payable is paid monthly (no accrual is necessary).d. Total Net Assets on the December 31, 2011, Statement of Net Assets totaled $140,000.
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