The Following General Fund Information Is Available for the Preparation $$\begin{array}{l}\text { Revenues: }\\\begin{array} { l | r } \end{array}\end{array}$$

Essay

The following general fund information is available for the preparation of the financial statements for the City of Lonesome Pines for the year ended December 31, 2009.
$$\begin{array}{l}\text { Revenues: }\\\begin{array} { l | r } \end{array}\end{array}$$


$\begin{array}{l}\begin{array} { l } \text { Property taxes } & \\\text { Sales taxes } & \\\text { Fines and forfeits } & \\\text { Licenses and permits } & \\\text { Intergovernmental } &\\\text { Investment earnings } & \\\text { Expenditures: } & \\\text { Current: } & \\\text { General government } & \\\text { Public safety } & \\\text { Public works } & \\\text { Health and sanitation } & \\\text { Culture and recreation } & \\\text { Other: } &\\\text { Encumbrances } & \\\text { Appropriations } & \\\text { Estimated Revenues } & \\\text { Transfer to debt service fund } & \\\text { Special item-proceeds from sale of land } & \\\text { Fund balance, January } 1,2009 &\end{array}\begin{array} { l } \$ 26,800,000 \\10,150,000 \\1,320,000 \\1,840,000 \\890,000 \\660,000 \\\\\\8,200,000 \\20,980,000 \\6,300,000 \\1,200,000 \\2,160,000 \\\\100,000 \\41,000,000 \\42,000,000 \\1,130,000 \\620,000 \\3,200,000\end{array}\end{array}$
Required: From the information given above, prepare, in good form, a General Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the City of Lonesome Pines for the Year Ended December 31, 2009.