Solve the four-part accounting question below: A.) Ramsey County’s general fund had the following transactions during the year: Payment to a pension trust fund $1,000,000 Transfer to a debt service fund      $200,000 Purchase of equipment                    $600,000 What amount should Ramsey County report for the general fund as expenditures in its governmental funds statement of revenues, expenditures, and changes in fund balances? 1,600,000 1,800,000 1,400,000 1,200,000 None of the above B.) According to GASB standards, the best description for the presentation format of the government-wide statement of activities is: General revenues minus expenses plus program revenues equals change in net position Program revenues minus expenses minus other revenues and expenses equals change in net position Program revenues plus general revenues minus expenses equals change in net position General revenues plus program revenues minus expenses equals change in net position Expenses minus program revenues plus general revenues equals change in net position C.) The current financial resources measurement focus and modified accrual basis of accounting are compatible with reporting the financial results in governmental fund financial statements because: Only the portion of the subsidiary’s assets and liabilities are consolidated and noncontrolling interest is not reported Governmental funds focus on current activities that occur during an annual or budgetary cycle Governmental activities report the current and modified impact financial results Government funds focus on accounting for infrastructure assets that require governments to adopt a modified approach Governmental funds do not follow conventional GAAP and typically receive modified audit opinions D.) Which of the following fund most likely to use the current financial resources measurement focus? Private-purpose trust fund Water and sewer enterprise fund Pension and other post-employment benefit trust funds Tourist development tax special revenue fund Building maintenance internal service fund Investment trust fund