Use the exportable trial balances used in Chapters 2 through 7 of this problem and export the pre-closing trial balance and post-closing trial balance for governmental activities to prepare required government-wide, governmental fund financial statements, and reconciliations that the City of Smithville must present for its basic financial statements to be in conformity with generally accepted accounting principles. (See Illustrations 9-3 through 9-8 and A2-1 through A2-9 of the Reck, Lowensohn, and Neely textbook for examples of these statements.) We recommend that you use Excel to prepare these financial statements. Since the Solid Waste Disposal Fund is the only fund in the proprietary funds category, you may reprint the statement of net assets; statement of revenues, expenses, and changes in net assets; and the statement of cash flows prepared for the Solid Waste Disposal Fund as the required statements for the proprietary fund basic financial statements, with appropriate changes to the titles of the statements. The information for the Solid Waste Disposal Fund can also be used to complete the Business-type Activities columns of the government-wide financial statements

City of Smithville Governmental Activities, Governmental-Wide level Pre-closing Trial Balance For year 2020 Debits Credits $ 49,59,59 37,78.99 S 3.21.76 4,32,69 37.72 15.00.00 6,44.20 4,18,00,00 12,41,22,30 2.81.25,64 6,29,60,00 1,91,99,00 3,63,87,10 Cash Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties Due from State Government Inventory of Supplies Land Infrastructure Accumulated Depreciation-Infrastructure Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Vouchers Payable Due to Federal Government Due to State Government Accrued Interest Payable on Long-Term Debt Internal Payables to Business-Type Activities Deferred Serial Bonds Payable Premium on Deferred Serial Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Public Safety Net Position-Unrestricted Program Revenues-General Govemment-Charges for Services Program Revenues-Public Safety-Charges for Services Program Revenues-Public Safety-Operating Grants and Contribution Program Revenues-Health and Welfare-Operating Grants and Contri Program Revenues-Culture and Recreation-Charges for Services General Revenues-Taxes-Real Property General Revenues-Taxes-Sales General Revenues-Interest and Penalties on Taxes General Revenues-Miscellaneous Expenses-General Government Expenses-Public Safety Expenses-Public Works Expenses-Health and Welfare Expenses-Culture and Recreation Expenses Interest on Long-Term Debt Totals for all accounts 2.29.86,00 21.16,34 14.11.94 4,18,60 2.50.00 28.00 2,00,00,00 1.86.86 17.68.43.76 1,50,00 57,39,02 93.91.92 9.37,98 44,50.00 34,40,00 28.13.91 1,84,11,26 2,13.92,03 3.72.52 9,12,50 1.25.91.43 2.49,38,73 1.07.38.33 77.14.02 70,07,52 3,61.86 $33.99,36,76 $ 33,99,36,76 City of Smithville Governmental Activities, Governmental-Wide level Post-closing Trial Balance For year 2020 Debits Credits $ 49,59,59 37,78.99 $3,21,76 4,32,69 37,72 15,00,00 6,44,20 4,18,00,00 12,41,22,30 2.81.25,64 6,29,60,00 1,91,99,00 3,63,87,10 Cash Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties Due from State Government Inventory of Supplies Land Infrastructure Accumulated Depreciation Infrastructure Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Vouchers Payable Due to Federal Government Due to State Government Accrued Interest Payable on Long-Term Debt Internal Payables to Business-Type Activities Deferred Serial Bonds Payable Premium on Deferred Serial Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Public Safety Net Position-Restricted for Capital Projects Net Position-Unrestricted Totals for all accounts 2,29,86,00 21,16,34 14,11,94 4,18,60 2,50,00 28,00 2,00,00,00 1.86.86 17.47.71.90 3,60,00 94.70 62,76,41 $ 27,65,84,87 $ 27,65,84.87 City of Smithville Governmental Activities, Governmental-Wide level Pre-closing Trial Balance For year 2020 Debits Credits $ 49,59,59 37,78.99 S 3.21.76 4,32,69 37.72 15.00.00 6,44.20 4,18,00,00 12,41,22,30 2.81.25,64 6,29,60,00 1,91,99,00 3,63,87,10 Cash Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties Due from State Government Inventory of Supplies Land Infrastructure Accumulated Depreciation-Infrastructure Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Vouchers Payable Due to Federal Government Due to State Government Accrued Interest Payable on Long-Term Debt Internal Payables to Business-Type Activities Deferred Serial Bonds Payable Premium on Deferred Serial Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Public Safety Net Position-Unrestricted Program Revenues-General Govemment-Charges for Services Program Revenues-Public Safety-Charges for Services Program Revenues-Public Safety-Operating Grants and Contribution Program Revenues-Health and Welfare-Operating Grants and Contri Program Revenues-Culture and Recreation-Charges for Services General Revenues-Taxes-Real Property General Revenues-Taxes-Sales General Revenues-Interest and Penalties on Taxes General Revenues-Miscellaneous Expenses-General Government Expenses-Public Safety Expenses-Public Works Expenses-Health and Welfare Expenses-Culture and Recreation Expenses Interest on Long-Term Debt Totals for all accounts 2.29.86,00 21.16,34 14.11.94 4,18,60 2.50.00 28.00 2,00,00,00 1.86.86 17.68.43.76 1,50,00 57,39,02 93.91.92 9.37,98 44,50.00 34,40,00 28.13.91 1,84,11,26 2,13.92,03 3.72.52 9,12,50 1.25.91.43 2.49,38,73 1.07.38.33 77.14.02 70,07,52 3,61.86 $33.99,36,76 $ 33,99,36,76 City of Smithville Governmental Activities, Governmental-Wide level Post-closing Trial Balance For year 2020 Debits Credits $ 49,59,59 37,78.99 $3,21,76 4,32,69 37,72 15,00,00 6,44,20 4,18,00,00 12,41,22,30 2.81.25,64 6,29,60,00 1,91,99,00 3,63,87,10 Cash Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties Due from State Government Inventory of Supplies Land Infrastructure Accumulated Depreciation Infrastructure Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Vouchers Payable Due to Federal Government Due to State Government Accrued Interest Payable on Long-Term Debt Internal Payables to Business-Type Activities Deferred Serial Bonds Payable Premium on Deferred Serial Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Public Safety Net Position-Restricted for Capital Projects Net Position-Unrestricted Totals for all accounts 2,29,86,00 21,16,34 14,11,94 4,18,60 2,50,00 28,00 2,00,00,00 1.86.86 17.47.71.90 3,60,00 94.70 62,76,41 $ 27,65,84,87 $ 27,65,84.87