The adjusted trial balance for White River for the fiscal year ended June 30, 20X9, is presented below. 
Required:
a. Prepare a statement of revenues, expenditures, and changed in fund balance for White River for the year ended June 30, 20X9. Assume there were no supplies or outstanding encumbrances at the beginning of the year.
b. Prepare a balance sheet for White River at June 30, 20X9.
Definitions:
Bolting
The process of fastening parts together using bolts.
Uncoupling
The process of separating two components that were joined or connected, commonly used in the context of railcars or trailers.
Trailer Parking Brakes
A braking system designed specifically for trailers to prevent them from rolling when parked or during hitching and unhitching operations.
5th Wheel Locks
Mechanical devices designed to secure the fifth wheel coupling on a tractor-trailer, preventing unauthorized detachment of the trailer.
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