The unadjusted trial balance for the general fund of the City of Orchard Park at December 31, 2016, is as follows:

Supplies on hand at December 31, 2016, are $3,000. The $50,000 encumbrance relates to equipment ordered November 28 for the Department of Public Works but not received by year-end. The equipment purchase was approved by the City Council.
REQUIRED: Prepare a balance sheet for the general fund of the City of Orchard Park at December 31, 2016.

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Debit Credit Accounts receivable Allowance for bad debts Allowance for uncollectible taxes Appropriations Cash $25,000 $2,000 30,000 900,000 40,000 10,000 Due from agency fu nd Due to utility fund Encumbrances Estimated revenues Expenditures Fund balance-unassigned Reserve for encumbrances Revenues Taxes receivable-delinquent Taxe 20,000 50,000 910,000 858,000 26,000 50,000 910,000 210,000 s received in advance 0,000 155,000 $2,103,000 Vouchers payable $2,103,000