Resources: Ch. 5 & 10 of Government and Not-for-Profit Accounting Prepare written answers to the following problems from Government and Not-for-Profit Accounting: • Ch. 5: Problem 5-11 – Nonexchange expenditures are the mirror image of nonexchange revenues. • Ch. 10: Problem 10-7, Parts 1, 2, & 3 – The basic financial statements of a pension plan provide only limited amounts of information as to its economic condition.