I need a solution to Chapter 2 problem 9 in Essentials of Ac

I need a solution to Chapter 2 problem 9 in Essentials of Accounting for Governmental and Not for Profit Organizations 12th edition. I can\'t figure out if sales taxes, fees and fines, and licenses and permits need to be listed separately or if I need to lump them together in miscellaneous general revenue. I am also getting conflicting layouts for the report itself.  

Solution

It is better to show them seperately. Because if we talk about government organisation, these expenses are considered one of the main source of revenue and byfercation of which is important for managerial point of view.

In case of Non profit organisation, these expenses can be sumed up and shown in the miscellaneous general revenue. But the answer would be same in both the cases, so it would be prefer to show them seperately.