Presented below is the governmental funds balance sheet for the Sunbury Fire District, a special-purpose entity engaged in a single governmental activity.

Required: Prepare a combined Governmental Funds Balance Sheet/Statement of Net Position in the format presented in Illustration 9-2 from your textbook.

Additional information:

Capital assets net of accumulated depreciation amounted to $475,000 at year-end.

The liability for long-term compensated absences is estimated to be $73,000 at year-end.

Long-term notes payable amounted to $423,000 at year-end.

Sunbury Fire District Governmental Funds Balance Sheet December 31, 2017 Special Revenue Fund General Fund Total Assets Cash & cash equivalents Inventories Receivables (net) $ 78,000 $10,000$ 88,000 4.500 4,500 Taxes receivable 77,000 77,000 Due from general fund Total Assets Liabilities Accounts payable Due to special revenue fund 67,000 4.500 71,500 Total Liabilities Fund Balance Nonspendable Restricted Unassigned 4 4,500 4,500 12,200 12,200 Total Fund Balance Total Liabilities & Fund Balance $159.500 16.700 $176,200