Listed below are the sections of the Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balance that would be prepared for the General Fund:

Balance Sheet		Statement of Revenues, Expenditures, and Changes in Fund Balance
A B C	Assets Liabilities Fund Balance	D E F G H	Revenues Expenditures Other Financing Sources and Uses Special and Extraordinary Items Fund Balance

Certain accounts from the general ledger or other transactions of Lumberjack City are listed below. For each account or transaction identify the section of the appropriate financial statement where each account would be reported. If an account is not reported on either statement, indicate that by using a X. A section may be used more than once.

1.	Allowance for Uncollectible Taxes
2.	Advance to Enterprise Fund
3.	Sale of park land (considered unusual in nature but under the control of management)
4.	Property taxes levied and collected
5.	Fund Balance – Nonspendable – Inventory
6.	Vouchers Payable
7.	Transfer to the Special Revenue Fund
8.	Due to Internal Service Fund
9.	Purchase of a capital asset
10.	Building inspection services provided to contractors
11.	Receipt of materials ordered
12.	Short-term borrowing from a bank
13.	Interest paid on short-term loan
14.	Due from Special Revenue Fund
15.	Interest earned on investments