The following trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records:

Special Revenue Fund

Based on the information presented for each of these governmental funds, answer the following questions:
a. How much more money can city officials expend or commit from the General Fund during the remainder of the current year?
b. Why does the Capital Projects Fund have no construction or capital asset accounts?
c. What does the $150,000 Appropriations balance found in the Capital Projects Fund represent?
d. Several funds have balances for Encumbrances and Fund Balance-Reserved for Encumbrances.
How will these amounts be accounted for at the end of the fiscal year?
e. Why does the Fund Balance-Unassigned account in the Capital Projects Fund have a zero balance?
f. What are possible explanations for the $150,000 Other Financing Sources balance found in the Capital Projects Fund?
g. What does the $75,000 balance in the Expenditures Control account of the Debt Service Fund represent?
h. What is the purpose of the Special Assessments Receivable found in the Capital Projects Fund?
i. In the Special Revenue Fund, what is the purpose of the Fund Balance-Nonspendable account?
j. Why does the Debt Service Fund not have budgetary accountbalances?

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General Fund Debit Credit Cash 19,000 Allowance for Uncollectible Taxes .. Vouchers Payable Due to Debt Service Fund .. _ . . .. .. Deferred Revenues . Fund Balance Reserved for Encumbrances . .. Fund Balance-Unassigned Revenues Control Expenditures Control Encumbrances Control $ 2,000 24,000 10,000 16,000 9,000 103,000 176,000 110,000 9,000 190,000 Appropriations Control Budgetary Fund Balance …········… . 171,000 19,000 $530,000 Totals Debt Service Fund $530,000 Debit Credit Cash 8,000 Taxes Receivable . .. . Due from General Fund Fund Balance-Committed . - . . . 51,000 11,000 10,000 ..- . $ 45,000 20,000 90,000 _ . . Other Financing Sources-Operating Transfers In . Expenditures Control 75,000 $155,000 Capital Projects Fund Cash Contracts Payable Debit $ 70,000 90,000 Credit $50,000 90,000 16,000 Deferred Revenues .. Fund Balance Reserved for Encumbrances .._ _._... Fund Balance-Unassigned Other Financing Sources Expenditures Control 150,000 130,000 16,000 150,000 Estimated Other Financing Sources Appropriations .2..- 150,000 Totals-_.... - $456,000 $456,000 Debit Credit Cash .^ ..14,000 Taxes Receivable Inventory of Supplies. . .z. Vouchers Payable . . . Deferred Revenues.. Fund Balance-Nonspendable .. . . Fund Balance- Reserved for Encumbrances . Fund Balance-Unreserved, Undesignated - . - . Revenues Control Expenditures Control . Encumbrances.3,000 Estimated Revenues ..* Appropriations Budgetary Fund Balance 41,000 4,000 251000 3,000 4,000 3,000 19,000 56,000 75,000 60,000 15,000 $185,000 ER Totals $185,000