prepare the june 30 2011 statement of revenues expenditures and changes in fund bala 641559

Statement of Revenues, Expenditures, and Changes in Fund Balance. The pre closing trial balance for the Annette County Public Works Capital Project Fund is provided below.

Debits

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Credits

Cash

$ 701,000

Grant Receivable

500,000

Investments

800,000

Contract Payable

$ 835,000

Contract Payable—Retained Percentage

24,000

Reserve for Encumbrances

1,500,000

Revenues

680,000

Encumbrances

1,500,000

Construction Expenditures

3,338,000

Other Financing Sources—Proceeds of Bonds

3,800,000

$6,839,000

$6,839,000

Required

a. Prepare the June 30, 2011, statement of revenues, expenditures, and changes in fund balance for the capital projects fund.

b. Has the capital project been completed? Explain your answer.

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