Indicate the fund or nonfund accounts that should be used to account for each of the following:
1. Tax revenues restricted for road maintenance.
2. Resources restricted for construction of a new government office building.
3. Typical water and sewer departments.
4. Unrestricted tax revenues.
5. School buildings.
6. Bonds payable issued in a prior year for general government purposes.
7. The portion of general government bonds payable that matures in the next fiscal year.
8. Cash and investments of a bond sinking fund established to service general government long-term debt.
9. Capital assets of a government department that sells services to the public as the primary ongoing source of financing for its operations.
10. Long-term note for the government’s central motor pool that “rents” vehicles to other departments and agencies of the government at a rate that reimburses its costs.