Presented below is the Governmental Funds Balance Sheet for the Warrenton Library District, a special-purpose entity engaged in a single governmental activity.

WARRENTON LIBRARY DISTRICT
Governmental Funds Balance Sheet
As of December 31, 2020
	General Fund					Special Revenue Fund					Total
Assets
Cash and cash equivalents		$	129,000				$	14,000			$	143,000
Inventories			6,600									6,600
Receivables (net)
Taxes receivable			101,000									101,000
Due from general fund								8,300				8,300
Total assets		$	236,600				$	22,300			$	258,900
Liabilities
Accounts payable			91,200					5,500				96,700
Due to special revenue fund			8,300									8,300
Total liabilities			99,500					5,500				105,000
Fund balance
Nonspendable (inventories)			6,600									6,600
Restricted for other purposes								16,800				16,800
Unassigned			130,500									130,500
Total fund balance			137,100					16,800				153,900
Total liabilities and fund balance		$	236,600				$	22,300			$	258,900

Additional information:

1. Capital assets (net of accumulated depreciation) amounted to $331,000 at year-end.
2. The liability for long-term compensated absences is estimated to be $93,300 at year-end.
3. Long-term notes payable amounted to $227,000 at year-end.

Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position. (Amounts to be deducted should be indicated by a minus sign.)

Presented below is the Governmental Funds Balance Sheet for the Warrenton Library District, a special-purpose entity engaged in a single governmental activity.

WARRENTON LIBRARY DISTRICT
Governmental Funds Balance Sheet
As of December 31, 2020
	General Fund					Special Revenue Fund					Total
Assets
Cash and cash equivalents		$	129,000				$	14,000			$	143,000
Inventories			6,600									6,600
Receivables (net)
Taxes receivable			101,000									101,000
Due from general fund								8,300				8,300
Total assets		$	236,600				$	22,300			$	258,900
Liabilities
Accounts payable			91,200					5,500				96,700
Due to special revenue fund			8,300									8,300
Total liabilities			99,500					5,500				105,000
Fund balance
Nonspendable (inventories)			6,600									6,600
Restricted for other purposes								16,800				16,800
Unassigned			130,500									130,500
Total fund balance			137,100					16,800				153,900
Total liabilities and fund balance		$	236,600				$	22,300			$	258,900