Using the following data, prepare a statement of revenues, expenditures, and changes in fund balance for the General Fund of Jasmin City for the year ended December 31, 2019. Miscellaneous revenues$ 180,000
Licenses and permits revenues1,000,000
Education program expenditures2,000,000
Public safety expenditures4,000,000
Transfers to other funds1,500,000
Property tax revenues7,000,000
State and federal grants2,000,000
Parks program expenditures750,000
Highways program expenditures900,000
Transfers from other funds700,000
Fund balance at beginning of year1,500,000
NOTE: Use negative signs with answers in the far right column only to indicate an answer of Total other financing uses (rather than sources), a negative net change in fund balance, and/or a negative fun

Fund balance at ending of year is $3,230,000.

Explanation:

This can be prepared as follows:

Jasmin City

General Fund

Statement of Revenues, Expenditures, And Changes in Fund Balance

For the Year Ended December 31, 2019

Details                                                               $                       $              

Revenues:

Miscellaneous revenues                          180,000

Licenses and permits revenues           1,000,000

Property tax revenues                          7,000,000

State and federal grants                       2,000,000  

Total revenues                                                                      10,180,00

Expenditures:

Education program expenditures      (2,000,000)

Public safety expenditures                 (4,000,000)

Parks program expenditures                 (750,000)

Highways program expenditures          (900,000)  

Total expenditures                                                             (7,650,000)  

Excess of revenues over exp.                                             2,530,000

Other Financing Sources (Uses):

Transfers to other funds                     (1,500,000)

Transfers from other funds                   700,000  

Total other financing sources (uses)                                      800,000  

Net change in fund balance                                                 1,730,000

Fund balance at beginning of year                                      1,500,000  

Fund balance at ending of year                                         3,230,000

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