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Financial statements submitted under the act must contain specified information about all income and expenditures during the period covered by the report. If neither expenditures nor contributions exceeded $1,000 during this time period, the report may simply state that fact. Otherwise the report should list separately any single contribution or expenditure over $100, including full name, address, occupation and employer of each contributor. For expenditures, the report must indicate the full name and address of each person to whom a total of more than $100 was paid, the total amount paid to that person and the purpose of the expenditure. Contributions of $100 or less are to be totaled and listed together, as are expenditures of this amount, though the latter are to be grouped by category. "In-kind contributions," those other than money, are to be reported in a similar manner, though once again those of $100 or less are to be totaled.  T.C.A. § 2-10-107. The Registry of Election Finance should be consulted for more specific information regarding reporting requirements.