Prepare a skeleton statement of revenues, expenditures, and changes in fund balances using the headings in Illustration 2-11 (e.g., Revenues, Expenditures, and Excess (Deficiency) of Revenues over Expenditures) that shows where (or if) each of the following items should be reported in that statement. Include all appropriate subtotals.

a. Proceeds from issuing bonds.
b. Transfer to another fund.
c. Revenues.
d. Salary expenditures.
e. Extraordinary loss.
f. Expenditures for operations.
g. Expenditures for purchases of equipment.
h. Expenditures for principal retirement of long-term liabilities.
i. Expenditures for interest.
j. Depreciation expense.
k. Specialitems.

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Propri utary Fund Governmental Fund Statement of Revenues, Expenses, and Changes s in Fund Net Position and Changes in Fund Balance For the Year Ended June 3, 20X8 (in thousands) For the Year Ended June 30, 20X8 (in thousands) Operating Revenues: Sales of goods Billings for services Revenues: 1,200 Taxes S1,260 20 480 30 20 600 Licenses and permits Total 1840 Charges for services Miscellaneous Total Operating Expenses: Operations Depreciation 1,440 280 Expenditures: 20 Operating 1,740 Capital outlay 100 Debt service 1,260 200 Total Operating Income (Loss) $260 Long-term debt principal Interest 300 Nonoperating Revenues (Expenses): Interest revenue 1,760 S 6 Interest expense Excess (Deiciency) of Revenues over Expenditures 2 (14 Income loss) Before Contributions Special and Extraordinary Items, and Transfers Other Financing Sources (Uses): Long-term debt issues Special and 86 Transfer from (to) other funds 18 110 Capital Contributions 128 Special and Extraordinary Items: Extraordinary Items: Special itenm Extraordinary item Special item (24) (16) Fransfer from (tol other funds Net Change in Fund Balanee: 162 15 Fund BalanceBegnning of Period Increase (Decrease) in Net Position: Net Position- Net Position-End of Period Beginning of Period 556 Fund Balance End of Period $ 462 $ 571