Computing Available Funds As the newly-hired assistant controller for the City of Columbia, Missouri, you are asked to determine the amount of available funds. After consulting your assistant and the city treasurer, you begin to analyze the following information. (in thousands) Dr (Cr) Cash in bank $30,000 Estimated revenue 4,500,000 Budgetary surplus (75,000) Revenue (4,100,000) Expenditures 3,800,000 Accounts payable (400,000) Fund balance-assigned* (350,000) Fund balance-unassigned (850,000)