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Accounts in alphabetical order General Fund DR CR Accounts payable 130,860 Reven

ID: 2489042 • Letter: A

Question

Accounts in alphabetical order General Fund DR CR Accounts payable 130,860 Reven Accrued salaries 420,214 adapted from the City of Escanaba's Advances to other funds 358,257 General Fund. From this Capital assets sold 15,000 information, prepare a Statement of Capital outlay 23,000 Revenues, Expenditures, and Changes Cash 8,833 in Fund Balance, and a Balance Sheet. Charges for services revenue 202,600 Community services expenditures 21,148 Cultural expenditures 261 Debt service expenditures 60,000 Deferred revenue 83,688 Due from other funds 44,722 Due from other governments 216,218 Due to other funds 1,979 Due to other governments 72,387 FB unreserved - GF 4,409,493 Please note, of the ending fund Federal sources revenue 79,760 balance, amounts are reserved for Fines and forfeits revenue 36,826 unspendable assets, such as prepaids Gain (loss) on sale of investments 14,554 and inventories. General gov't expenditures 1,134,931 Highways and streets expenditures 532,718 Inventory 118,758 Investments, at market 4,155,428 Licenses and permits revenue 1,575 Local sources revenue 15,964 Miscellaneous revenue 240,862 Operating transfers in 594,384 Operating transfers out 619,058 Other functions expenditures 36,636 Prepaid expenses 2,389 Proceeds of bonds 100,000 Public safety expenditures 3,659,689 Receivables 224,472 Recreation expenditures 567,238 Santitation expenditures 583,607 State grants revenue 1,325,845 Tax revenue 4,621,372 Total 12,367,363 12,367,363 Accounts in alphabetical order General Fund DR CR Accounts payable 130,860 Reven Accrued salaries 420,214 adapted from the City of Escanaba's Advances to other funds 358,257 General Fund. From this Capital assets sold 15,000 information, prepare a Statement of Capital outlay 23,000 Revenues, Expenditures, and Changes Cash 8,833 in Fund Balance, and a Balance Sheet. Charges for services revenue 202,600 Community services expenditures 21,148 Cultural expenditures 261 Debt service expenditures 60,000 Deferred revenue 83,688 Due from other funds 44,722 Due from other governments 216,218 Due to other funds 1,979 Due to other governments 72,387 FB unreserved - GF 4,409,493 Please note, of the ending fund Federal sources revenue 79,760 balance, amounts are reserved for Fines and forfeits revenue 36,826 unspendable assets, such as prepaids Gain (loss) on sale of investments 14,554 and inventories. General gov't expenditures 1,134,931 Highways and streets expenditures 532,718 Inventory 118,758 Investments, at market 4,155,428 Licenses and permits revenue 1,575 Local sources revenue 15,964 Miscellaneous revenue 240,862 Operating transfers in 594,384 Operating transfers out 619,058 Other functions expenditures 36,636 Prepaid expenses 2,389 Proceeds of bonds 100,000 Public safety expenditures 3,659,689 Receivables 224,472 Recreation expenditures 567,238 Santitation expenditures 583,607 State grants revenue 1,325,845 Tax revenue 4,621,372 Total 12,367,363 12,367,363

Explanation / Answer

Prepare a statement of Revenues, Expenditures statement:

Reven Corporation

Income Statement

For the year ended

Details

Amount

Amount

Revenues:

Charges for servicing revenue

$     202,600

Capital assets sold

$        15,000

Federal sources revenue

$        79,760

Fines and forfeits revenue

$        36,826

Gain (loss) on sale of investments

$        14,554

Licenses and permits revenue

$          1,575

Local sources revenue

$        15,964

Miscellaneous revenue

$     240,862

State grants revenue

$ 1,325,845

Tax revenue

$ 4,621,372

Total revenue

$ 6,554,358

Expenses:

Community services expenditures

$        21,148

Cultural expenditures

$              261

Debt service expenditures

$        60,000

General govt expenditures

$ 1,134,931

Highways and streets expenditures

$     532,718

Other functions expenditures

$        36,636

Prepaid expenses

$          2,389

Public safety expenditures

$ 3,659,689

Recreation expenditures

$     567,238

Sanitation expenditures

$     583,607

Total expenses

$ 6,598,617

Income / (loss)

$     (44,259)

Prepare a statement of balance sheet for Reven Corporation:

Reven Corporation

Balance sheet

For the year ended

Details

Amount

Amount

Assets

Current assets

     Cash

$          8,833

     Due from other funds

$        44,722

     Due from other governments

$     216,218

     Advances to other funds

$     358,257

     Inventory

$     118,758

     Operating transfers out

$     619,058

      Receivables

$     224,472

Investments, at market

$ 4,155,428

Capital outlay

$        23,000

Net loss

$        44,259

Total assets

$ 5,813,005

Liabilities

Current liabilities

      Accounts payable

$     130,860

      Accrued Salaries

$     420,214

      Due to other funds

$          1,979

      Due to other governments

$        72,387

FB unreserved - GF

$ 4,409,493

Deferred revenue

$        83,688

Operating transfers in

$     594,384

Proceeds of bonds

$     100,000

Total liabilities

$ 5,813,005

Reven Corporation

Income Statement

For the year ended

Details

Amount

Amount

Revenues:

Charges for servicing revenue

$     202,600

Capital assets sold

$        15,000

Federal sources revenue

$        79,760

Fines and forfeits revenue

$        36,826

Gain (loss) on sale of investments

$        14,554

Licenses and permits revenue

$          1,575

Local sources revenue

$        15,964

Miscellaneous revenue

$     240,862

State grants revenue

$ 1,325,845

Tax revenue

$ 4,621,372

Total revenue

$ 6,554,358

Expenses:

Community services expenditures

$        21,148

Cultural expenditures

$              261

Debt service expenditures

$        60,000

General govt expenditures

$ 1,134,931

Highways and streets expenditures

$     532,718

Other functions expenditures

$        36,636

Prepaid expenses

$          2,389

Public safety expenditures

$ 3,659,689

Recreation expenditures

$     567,238

Sanitation expenditures

$     583,607

Total expenses

$ 6,598,617

Income / (loss)

$     (44,259)