Create a Balance Sheet using the Unadjusted Trial Balance below.

\begin{tabular}{|l|r|r|} \hline Capital Projects Fund & Debit & \multicolumn{1}{l|}{ Credit } \\ \hline Cash & $70,000.00 & \\ \hline Special Assessments Receivable & 90,000.00 & \\ \hline Contracts Payable & & $50,000.00 \\ \hline Unavailable Revenues & & 90,000.00 \\ \hline Encumbrances Outstanding & & 16,000.00 \\ \hline Fund Balance - Unassigned & & \\ \hline Other Financing Sources & & 150,000.00 \\ \hline Expenditures & 130,000.00 & \\ \hline Encumbrances & 16,000.00 & \\ \hline Estimated Other Financing Dources & 150,000.00 & \\ \hline Appropriations & & 150,000.00 \\ \hline \multicolumn{1}{|c|}{ Totals } & $456,000.00 & $456,000.00 \\ \hline \hline \end{tabular}