Prepare statement of net position for governmental activity

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Assignment

The following information pertains to the City of Williamson for 2024, its first year of legal existence. For convenience, assume that all transactions are for the general fund, which has three separate functions: general government, public safety, and health and sanitation.

Receipts:


Property taxes

$ 438,000

Franchise taxes

42,400

Charges for general government services

6,300

Charges for public safety services

4,700

Charges for health and sanitation services

45,700

Issued long-term note payable

283,500

Receivables at end of year:


Property taxes (90% estimated to be collectible)

107,200

Payments:


Salary:


General government

70,450

Public safety

45,900

Health and sanitation

28,600

Rent:


General government

17,000

Public safety

24,000

Health and sanitation

3,000

Maintenance:


General government

39,800

Public safety

6,000

Health and sanitation

9,900

Insurance:


General government

9,300

Public safety ($2,800 still prepaid at end of year)

14,900

Health and sanitation

16,300

Interest on debt

22,680

Principal payment on debt

5,670

Storage shed

196,000

Equipment

87,500

Supplies (20% still held) (public safety)

18,800

Investments

94,000

Ordered but not received:


Equipment

22,000

Liabilities, all of which are due in one month at end of year:


Salaries:


General government

4,200

Public safety

9,000

Health and sanitation

9,900

Compensated absences (such as vacations and sick days) legally owed to general government workers at year-end total $13,600. These amounts will not be taken by the employees until so late in 2025 that the payment is not viewed as requiring 2024 current financial resources.

The city received a piece of art this year as a donation. It is valued at $18,400. The city plans to use it for general government purposes. The gift has no eligibility requirements. The city chose not to capitalize this property.

General government activities use the storage shed that was acquired this year. It is depreciated over a 10-year period using the straight-line method with no residual value. The city uses the equipment for health and sanitation and depreciates it using the straight-line method over five years with no residual value.

The investments are valued at $112,700 at the end of the year.

For the equipment that was ordered but not yet received, the City Council (the highest decision-making body in the government) voted to honor the commitment when the equipment eventually arrives.

Task

I. Prepare a statement of activities for governmental activities in government-wide financial statements for December 31, 2024, and the year then ended. Get the instant assignment help.

II. Prepare a statement of net position for governmental activities in government-wide financial statements for December 31, 2024, and the year then ended.

III. Prepare a statement of revenues, expenditures, and other changes in fund balances for the general fund in fund financial statements as of December 31, 2024, and the year then ended. Assume that the city applies the consumption method.

IV. Prepare a balance sheet for the general fund in fund financial statements as of December 31, 2024, and the year then ended. Assume that the city applies the consumption method.

V. Prepare a statement of activities for governmental activities in government-wide financial statements for December 31, 2024, and the year then ended.

Reference no: EM134006999

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