The Municipality of Anchorage, Alaska, reports three enterprise funds: the Electric Utility Fund, the Water Utility Fund, and the Wastewater Utility Fund. The following accounts and amounts are reported on the financial statements of the Electric Utility Fund as of December 31, 20X6:
Statement of Net Position
1. Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 37,482,310
2. Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,964,133
3. Advances to other funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,688,437
4. Capital assets, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333,322,546
5. Accounts payable and retainages . . . . . . . . . . . . . . . . . . . . . . . 18,763,885
6. Revenue bonds payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175,017,807
7. Unfunded pension obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . 618,092
8. Net investment in capital assets . . . . . . . . . . . . . . . . . . . . . . . . . 108,993,625
Statement of Revenues, Expenses, and Changes in Fund Net Position
9. Charges for services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $114,413,016
10. Salaries, supplies, and miscellaneous expenses . . . . . . . . . . . . 56,647,540
11. Depreciation expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,385,773
12. Transfers out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5,964,169)
13. Investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,106,764
14. Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,310,236
15. Amortization of deferred refunding charges . . . . . . . . . . . . . . 390,784
Statement of Cash Flows
16. Transfers to other funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,964,169
17. Principal payments on capital-related long-term obligations ... 21,225,000
18. Receipts from customers and users . . . . . . . . . . . . . . . . . . . . . . 137,768,092
19. Capital purchases with notes payable . . . . . . . . . . . . . . . . . . . . 5,236,376
20. Payments to employees with notes payable . . . . . . . . . . . . . . . 18,076,957
21. Interest payments on long-term obligations . . . . . . . . . . . . . . . 12,297,847
22. Proceeds from maturities of investments . . . . . . . . . . . . . . . . . 6,217,570
23. Contributed capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396,540
24. Investment income received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,278,603

Required
1. For the statement of net position, identify how each of the accounts would most likely be classified, using the following classifications:
a. Current assets
b. Noncurrent assets
c. Deferred outflows of resources
d. Current liabilities
e. Noncurrent liabilities
f. Deferred inflows of resources
g. Net position
2. For the statement of revenues, expenses, and changes in fund net position, identify how each of the reported amounts would be classified, using the following classifications:
a. Operating revenues
b. Operating expenses
c. Nonoperating revenues
d. Nonoperating expenses
e. Other categorizations
3. For the statement of cash flows, identify how each cash flow amount should be classified, using the following classifications:
a. Cash flows from operating activities
b. Cash flows from noncapital financing activities
c. Cash flows from capital financing activities
d. Noncash investing, capital, and financing activities