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The following information relates to Dane City during its fiscal year ended December 31, 20X2:

1.	On October 31, 20X2, to finance the construction of a city hall annex, Dane issued 8 percent, 9-year general obligation bonds at their face value of $600,000. Construction expenditures during the period equaled $365,600.
2.	Dane reported $109,700 from hotel room taxes restricted for tourist promotion in a special revenue fund. The fund paid $82,000 for general promotions and $23,000 for a motor vehicle.
3.	Dane transferred 20X2 general fund revenues of $105,500 to a debt service fund and used them to repay $99,000 of 9 percent, 15-year term bonds and to pay $6,500 of interest. The bonds were used to acquire a citizens center.
4.	At December 31, 20X2, as a consequence of past services, city firefighters had accumulated entitlements for compensated absences of $84,000. General fund resources available at December 31, 20X2, are expected to be used to settle $18,000 of this amount, and $66,000 is expected to be paid out of future general fund resources.
5.	At December 31, 20X2, Dane was responsible for $83,000 of outstanding general fund encumbrances, including the $8,800 for supplies in the following table.
6.	Dane uses the purchases method to account for supplies. The following information relates to supplies:

Inventory1/1/X2	$	40,000
12/31/X2		43,000
Encumbrances outstanding1/1/X2		5,000
12/31/X2		8,800
Purchase orders during 20X2		196,000
Amount credited to vouchers payable during 20X2		182,900

Required:
For items 1 through 10, determine the amounts based solely on the preceding information.
1.	What is the amount of 20X2 general fund transfers out?

2.	How much should be reported in 20X2 as general fund liabilities from entitlements for compensated absences?

3.	What is the 20X2 assigned amount of the general fund balance?

4.	What is the 20X2 capital projects fund balance?

5.	What is the 20X2 fund balance on the special revenue fund for tourist promotion?

6.	What is the amount of 20X2 debt service fund expenditures?

7.	What amount should be included in the governmentwide financial statements for the cost of long-term assets acquired in 20X2?

8.	What amount stemming from the 20X2 transactions and events decreased the long-term debt liabilities reported in the governmentwide financial statements?

9.	Using the purchases method, what is the amount of 20X2 supplies expenditures?

10.	What was the total amount of 20X2 supplies encumbrances?

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