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Question(s) / Instruction(s):

28. (Calculating ending unreserved fund balance from selected information) Presented below is information a Special Revenue Fund of Trinket City for fiscal 2009. Based on this information, determine the amounts of a. actual revenues for 2009, b. actual expenditures for 2009, and c. ending unreserved fund balance at the end of fiscal 2009.

Beginning unreserved fund balance (actual) $ 10,000 Beginning budgetary fund balance -- debit (15,000) Total appropriation 100,000 Total revenue variance -- favorable 8,000 Total expenditure variance -- favorable 4,000

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