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1. During the current fiscal year, the Gateway City government recorded a $15,200 transfer from the General Fund to an internal service fund, a $25,300 transfer from the General Fund to an enterprise fund, a $10,300 transfer from an enterprise fund to an internal service fund, and a $5,300 transfer from an enterprise fund to the General Fund. In the Business-type Activities column of the government-wide financial statements, Gateway City should report:

2. During the year an enterprise fund purchased $230,400 worth of equipment. The equipment was acquired with a cash down payment of $30,100 and a $200,300 loan. A partial year of depreciation on the equipment was taken in the amount of $22,900. What is the net effect of this transaction on the net position accounts of the enterprise fund?

3. Tinsel Town had the following long-term liabilities at year-end:

What amount should be recorded as long-term liabilities in the proprietary fund financial statements?

4. The following information (presented in thousands) is available for the Cumberland County Utility Enterprise Fund during the current year:

1. The beginning balance for cash and cash equivalents was $88,110 and for restricted cash was $12,786.
2. The utility collected $2,500 in customer deposits throughout the year. Deposits of $1,100 were returned, and accounts of $200 were written off.
3. Cash paid to vendors totaled $19,957, while cash paid to employees was $35,470.
4. The utility repaid revenue bonds restricted for capital acquisitions in the amount of $17,990 and issued new debt of $16,050 to acquire new equipment. Equipment costing $8,590 was purchased for cash during the year.
5. Cash receipts came from customers, $112,781; interest on investments, $965; a transfer from the General Fund, $5,000; and interest on customer deposits, $625. (Assume that interest on customer deposits is not restricted.)

Required
Prepare a statement of cash flows for the Cumberland County Utility Enterprise Fund. (Ignore the reconciliation of operating income to net cash provided by operating activities because insufficient information is provided to complete the reconciliation.)