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Preparation of fund financial statements and schedurs Prepare a governmental funds balance sheet; a governmental funds statement of revenues, expenditures, and changes in fund balances; and a General Fund budgetary comparison schedule. In the budgetary comparison schedule, include a column for variances. To ease financial statement preparation, we supply you with the pre-closing trial balances for Croton City's General Fund, Library Special Revenue Fund, Capital Projects Fund, and Debt Service Fund. Consider all funds as major funds for this exercise and classify the fund balance for the Debt Service Fund as Assigned fund balance. In addition, make calculations to determine which of the funds would be considered as nonmajor if Croton had not considered all of Preclosing Trial Balance for Croton City Library Special Revenue Fund December 31, 2019 Debits Credits \begin{tabular}{|l|r|r|} \hline Cash & $35 & \\ \hline Restricted fund balance & & 5 \\ \hline Transfer in from General Fund & & 100 \\ \hline Revenues - intergovernmental grant & & 300 \\ \hline Revenues - miscellaneous & & 20 \\ \hline Expenditures - culture salaries & 350 & \\ \hline Expenditures - culture supplies & 40 & \\ \hline Totals & $425 & $425 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Preclosing Trial Balance for Croton Clity Capital Projects Fund December 31, 2019 } \\ \hline Debits & Credits \\ \hline Revenues - intergovernmental grants & & $1,000 \\ \hline Other financing source - long-term debt issued & & 2,000 \\ \hline Expenditures - construction costs & 2,800 & \\ \hline Expenditures - architect/supervision fees & 200 & \\ \hline Totals & $3,000 & $3,000 \\ \hline \end{tabular} Croton City Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2019 Total Library Special Debt Capital Governmental General Revenue Service Projects Funds. Revenues: Expenditures: Current: NOTE: Only use a negative sign with answers for other financing uses (and transfers); and to indicate a decrease in net change it Make the calculations to determine which of the funds would be considered as major and nonmajor had Croton not considered all of Round answers to the nearest whole number. Based on the above analysis, what funds would be classified as major funds: Seneral Fund only General Fund and Capital Projects fund v Capital Projects Fund and Library Special Revenue Fund seneral Fund, Library Special Revenue Fund, and Capital Projects Fund Mark 1.00 out of 1.00