2 Ints Problem 16-40 (Static) (LO 16-4, 16-5, 16-6, 16-7, 16-8, 16-9, 16-10, 16-11) The following unadjusted trial balances are for the governmental funds of the City of Copeland. Mc raw General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues, Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Debit $ 19,000 Credit 202,000 $ 2,000 24,000 10,000 16,000 9,000 103,000 176,000 110,000 Estimated Revenues Appropriations 9,000 190,000 Budgetary Fund Balance 171,000 19,000 Totals $530,000 $530,000 Debt Service Fund Cash Investments Taxes Receivable Due from General Fund Fund Balance-Committed Revenues Other Financing Sources-Operating Transfers In Expenditures Totals Debit Credit $ 8,000 51,000 11,000 10,000 $ 45,000 20,000 90,000 75,000 $ 155,000 $155,000 Capital Projects Fund Debit Credit Cash $ 70,000 Special Assessments Receivable 90,000 Contracts Payable Unavailable Revenues Encumbrances Outstanding $ 50,000 90,000 16,000 Fund Balance-Unassigned e Other Financing Sources 150,000 Expenditures Encumbrances Estimated Other Financing Sources 130,000 16,000 150,000 Appropriations 150,000