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The City of Eugene has the following balances in the accounts of its capital projects fund at year-end before closing entries. All accounts have normal balances. All amounts are in millions of dollars.
REQUIRED:
(a) Prepare an operating statement for the capital projects fund.
(b) Prepare a Balance Sheet for the capital projects fund.
Cash $ 68
Deferred Revenue $ 5
Encumbrances $ 38
Expenditures $ 10
Fund Balance—Unreserved $ 14
Grants Receivable $ 10
Other Financing Sources $ 50
Other Financing Uses $ 1
Reserve for Encumbrances $ 38
Revenues $ 20
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