governmental accounting ch 5 7

identify which of the following accounts should be closed to equity. Record next to eaxh account:

Yes, it should closed . No, it would not be closed

1. program revenue-public safety

2. other financing uses- transfers to other funds

3. construction expenditures

4.estimated other financing uses

5. other financing sources- proceeds of bonds

6. accumulated depreciation

7.construction work in progress

8.estimated revenues

9.expenditures-principal

10.serial bonds payable

11. taxes receivable – current

12. expense – interest on long-term debt

13. due from general fund

14. due to debt service fund

15. investments

16. premium on bonds payable

17. customer deposits

18. building

19. sales of water

20. billings to departments

21. inventory of supplies

22. vouchers payable

23. appropriations

another one is in the second pic.