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Question: (Preparation of governmental funds statement of revenues, expenditures, and changes in fund balance) The following information comes from the General Fund trial balance of West Chester County as of December 31, 2012. Prepare the county's General Fund statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2012. Consider the proceeds from the sale and leaseback of an office building as a special item.

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