Presented below is the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the Trinity Parish Fire District, a special-purpose entity engaged in a single governmental activity. Revenues Property taxes Intergovernmental Miscellaneous Total revenues Expenditures Current Personnel services Supplies Capital outlay Debt service Principal Interest TRINITY PARISH FIRE DISTRICT Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2024 Total expenditures Excess of revenues over expenditures Other financing sources (uses): Issuance of debt Transfers from other funds Transfers to other funds Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses Fund balance-beginning of year Fund balance-end of year Additional information: Special General Fund Revenue Fund b. The current year's provision for depreciation totaled $53,700. c. Interest on long-term notes payable is paid monthly (no accrual is necessary). d. Total Net Position on December 31, 2023, Statement of Net Position totaled $138,200. $ 284,000 29,700 4,800 318,500 145,500 22,500 115,000 5,000 7,800 $ 295,800 22,700 38,400 (7,700) 30,700 53,400 24,200 $ 77,600 $ 20,100 20,100 14,100 $ 14,100 6,000 7,700 7,700 13,700 8,200 $ 21,900 Total $ 284,000 49,800 4,800 338,600 Requried: Prepare a Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances or Statement of Activities. Note: Amounts to be deducted should be indicated by a minus sign. 159,600 22,500 115,000 5,000 7,800 $ 309,900 28,700 a. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $37,100 at the end of 2023 and $40,600 at the end of 2024. 38,400 7,700 (7,700) 38,400 67,100 32,400 $ 99,500