The preclosing account balances of the general fund of the City of Batavia on June 30, 2017, were as follows:

Debits

Cash ............................................................... $80,000

Taxes receivable-delinquent ................................ 160,000

Due from County ............................................ 18,000

Estimated revenues ....................................... 1,000,000

Expenditures .............................................. 940,000

Nonreciprocal transfers out .................................. 10,000

Encumbrances ................................................. 20,000

....................................................................$2,228,000

Credits

Allowance for uncollectible taxes-delinquent .......... $30,000

Vouchers payable ............................................. 58,000

Notes payable .................................................... 60,000

Reserve for encumbrances .................................... 20,000

Fund balance-unassigned ................................... 120,000

Revenues ..................................................... 980,000

Appropriations ............................................... 960,000

..................................................................$2,228,000

The fund balance-unassigned at the beginning of the year was $80,000, and there were no carryover encumbrances at the beginning of the fiscal year. The end-of-year encumbrances are a result of enabling legislation.

REQUIRED

1. Prepare a statement of revenues, expenditures, and changes in total fund balance for the year ended June 30, 2017.

2. Prepare a general fund balance sheet at June 30, 2017.