1) Please do journal entries for affected funds. 2) Indicate how the transaction impact Fund Balance or Net Position. Please be specific. When indicate the impact, please point out exactly which category it impacted. Such as FB-SPENDABLE-unassigned, or assigned, or committed, or restricted. Or FB-NONSPENDABLE. For net position, it would be restricted, unrestricted, or investment in capital asset. 3)For governmental wide level, you also need to indicate which activity it affects (business activity or governmental activity).

On January 1, 2002, the city established a supplies fund by transferring $250,000 to the fund. On this amount, $100,000 represents a short-term loan.