Using the annual financial report obtained for Exercise 11, answer the following questions: Exercise 4-1 Part e e. Review the General Fund column of the governmental fund statements from the point of view of a financial analyst. Is the Fund Balance as of the balance sheet date larger or smaller than at the beginning of the year? Are reasons for the change apparent from the statements? Compute a ratio of Fund Balance/ General Fund Revenues and compare it with your class members ratios.