I am looking for an answer. This project is very well known and the solutions are probably in your database??? Giving you the information to come up with the solution would be well over 8 hours of work and would not be worth it to me (or you). But I thought if you already had the answers then I might be able to get them for $15. The book again is Accounting for Governmental & Nonprofit Entities by Earl Wilson and the related Project is called "The City of Smithville".