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		$	130,000				$	12,000			$	142,000
Inventories			6,000									6,000
Receivables (net)
Taxes receivable			90,000									90,000
Due from general fund								7,500				7,500
Total assets		$	226,000				$	19,500			$	245,500
Liabilities
Accounts payable			85,000					3,500				88,500
Due to special revenue fund			7,500									7,500
Total liabilities			92,500					3,500				96,000
Fund balance
Nonspendable (inventories)			6,000									6,000
Restricted for other purposes								16,000				16,000
Unassigned			127,500									127,500
Total fund balance			133,500					16,000				149,500
Total liabilities and fund balance		$	226,000				$	19,500			$	245,500

Additional information:

1. Capital assets (net of accumulated depreciation) amounted to $335,000 at year-end.
2. The liability for long-term compensated absences is estimated to be $85,000 at year-end.
3. Long-term notes payable amounted to $222,000 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.)

WARRENTON LIBRARY DISTRICT
Governmental Funds Balance Sheet/Statement of Net Position
As of December 31, 2020
	General Fund	Special Revenue Fund	Total	Adjustments to Government-wide	Statement of Net Position
Assets
Cash and Cash Equivalents	$130,000	$12,000	$142,000
Inventories	6,000		6,000
Receivables (Net)
Taxes Receivable	90,000		90,000
Due from General Fund		7,500	7,500
Capital Assets
Total Assets	$226,000	$19,500	$245,500
Liabilities
Accounts Payable	85,000	3,500	88,500
Due to Special Revenue Fund	7,500		7,500
Long-Term Compensated Absences
Notes Due in More than One Year
Total Liabilities	92,500	3,500	96,000
Fund Balance
Nonspendable (inventories)	6,000		6,000
Restricted for Other Purposes		16,000	16,000
Unassigned	127,500		127,500
Total Fund Balance	133,500	16,000	149,500
Total Liabilities and Fund Balance	$226,000	$19,500	$245,500
Net Position
Net Investment in Capital Assets
Unrestricted
Total Net Position