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Prepare the General Long-term Liabilities Note Disclosure - using the following

ID: 2491367 • Letter: P

Question

Prepare the General Long-term Liabilities Note Disclosure - using the following information

City of Springfield General Long-Term Liabilities Note Worksheet FY 20X4 Transactions Amounts Beginning Ref Ref Ending Due in Balance Increases # Decreases # Balance One Year Bonds and Notes Payable Bonds Payable         9,000,000         1,500,000          (500,000)       10,000,000           600,000 Premium on Bonds Payable           180,000             50,000             (3,330)           226,670               3,330 Capital Lease Payable                     -             80,000             80,000             10,000 Refunding Bonds Payable                     -                     - Total Bonds and Notes Payable         9,180,000         1,630,000          (503,330)       10,306,670           613,330 Other Long-Term Liabilities Claims and Judgments Payable           700,000           700,000 Compensated Absences Payable           220,000             20,000           240,000 Other Long-Term Liabilities           920,000             20,000                     -           940,000                     - Governmental Activities Long-Term Liabilities       10,100,000         1,650,000          (503,330)       11,246,670           613,330

Explanation / Answer

General Long term libilities note Ending balance Amount due in one year Long term Liabilities City of springfield (Short term libilities) As on 2014 x y x-y Bonds and notes payable: Bonds Payable a 10,000,000 600,000 9,400,000 Premium on bonds Payable b 226,670 3,330 223,340 Capital Laese payable c 80,000 10,000 70,000 Total bonds and notes pyable d=a+b+c 10,306,670 613,330 9,693,340 Other long term liabilities: Claims and jusdgment payable e 700,000 0 700,000 Compensated absence payable f 240,000 0 240,000 Other long term liabilities g=e+f 940,000 0 940,000 Government Activities Long term payable d+g 11,246,670 613,330 10,633,340