determine if each statement is true or false and explain why it is or isn't true.

-12-10 Projects Fund." 30. For each of the following indicate whether the statement is true or false and include a brief expla- nation for your answer. A pension Trust fund appears in the government-wide financial statements but not in the fund financial statements Permanent funds are included as one of the governmental funds. A fire department placed orders of $20,000 for equipment. The equipment is received but at a cost of $20,800. In compliance with requirements for fund financial statements, an encum- brance of $20,000 was recorded when the order was placed, and an expenditure of $20,800 was recorded when the order was received. d. The government reported a landfill as an enterprise fund. At the end of Year I, the government estimated that the landfill will cost $800,000 to clean up when it is eventually full. Currently.it is 12 percent filled. At the end of Year 2, the estimation was changed to $860,000 when it was 20 percent filled. No payments are due for several years. Fund financial statements for Year 2 should report a $76,000 expense. c. A city reports a landfill in the general fund. At the end of Year 1, the government anticipated the landfill would cost $900,000 to clean up when it is full and reported that it was 11 percent filled. At the end of Year 2, the estimates were changed to $850,000 and 20 percent filled. No payments are due for several years, Government-wide financial statements for Year 2 should report a $71,000 expense. 1. An agency fund has neither revenues nor expenditures but reports expenses. For nroblems through 43 use the following introductory information