Required Supplementary Information (Unaudited):. General Fund – Schedule of Revenues, Expenditures, and Changes in Fund.Capital assets, which include land, buildings, improvements other than buildings, machinery and equipment, and infrastructure assets (e.g. Capital assets, which include land, buildings, machinery, equipment and infrastructure assets (e.g. Financial information is presented separately in the Balance Sheet, and in the Statement of Revenues,. Preparing a balance sheet presentation of merchandise inventory. i. Estimating the cost of inventory, using the retail and gross project method. Solved: Working on an scorp balance sheet and I'm not sure if I'm entering Capital Stock and Additional PaidIn Capital correctly. This Special Revenue Funds is broken out even further, and its detailed balance sheet can be found on pages 200 201. Capital Projects Fund.