Assume Boulder City has the following fund structure:
General fund
Special revenue fund (3)
Capital projects fund (2)
Debt service fund (4)
Expendable trust funds (3)
Internal service funds (3)
Enterprise funds (6)
General fixed assets account group
General long-term debt account group
Boulder City determined that Special Revenue Fund C, capital projects funds, Enterprise Fund D, and Enterprise Fund F are the only major funds.
1. Present the column headings that Boulder City must use in its governmental fund statement of revenues, expenditures, and changes in fund balances.
2. Present the column headings that Boulder City must use in its proprietary fund statement of revenues, expenses, and changes in net position.