Exercise $3($LO $2,3)$ Reporting major funds. Assume Boulder City has the following fund structure:

General fund

Special revenue fund $(3)$

Capital projects fund $(2)$

Debt service fund $(4)$

Expendable trust funds $(3)$

Internal service funds $(3)$

Enterprise funds $(6)$

General fixed assets account group

General long$-$term debt account group

Boulder City determined that Special Revenue Fund C$,$ capital projects funds, Enterprise Fund D$,$ and Enterprise Fund F are the only major funds.

$1.$ Present the column headings that Boulder City must use in its governmental fund statement of revenues, expenditures, and changes in fund balances.

$2.$ Present the column headings that Boulder City must use in its proprietary fund statement of revenues, expenses, and changes in net position.