A general ledger trial balance at June 30, 2011, for Millar City is as follows:

Millar City uses a purchases basis in accounting for supplies. Open encumbrances are considered constrained by the highest decision-making level of the city.REQUIREDPrepare a fund balance sheet as of June 30,2011.

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Credits Debits $ 12,000 30,000 Cash Taxes receivable $ 2,000 Allowance for uncollectible taxes Due from other funds 3,000 4,000 300,000 290,000 5,000 Supplies inventory,. June 30, 2011 Estimated revenues Expenditures Expenditures-prior year Encumbrances Vouchers payable 6,000 13,000 Due to other funds Reserve for encumbrances 5,000 6,000 Reserve for encumbrances-prior year Fund balance-nonspendable Fund balance-unassigned Appropriations Revenues 5,000 4,000 10,000 300,000 305,000 $650.000 $650,000