CREATE A SEPARATE BALANCE SHEET FOR EACH FUND.

General Fund Debit Credit Cash $ 19,000 202,000 Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues $ 2,000 24,000 10,000 16,000 9,000 103,000 176,000 Encumbrances Outstanding Fund Balance-Unassigned Revenues 110,000 Expenditures Encumbrances 9,000 Estimated Revenues 190,000 Appropriations Budgetary Fund Balance Totals 171,000 19,000 $530,000 $530,000 Debt Service Fund Debit Credit Cash Investments $ 8,000 51,000 11,000 10,000 Taxes Receivable Due from General Fund Fund Balance-Committed Revenues $ 45,000 20,000 90,000 Other Financing SourcesOperating Transfers In Expenditures Totals 75,000 $155,000 $ 155,000 Capital Projects Fund Debit Credit $ 70,000 90,000 $ 50,000 90,000 16,000 -0- Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations Totals 150,000 130,000 16,000 150,000 150,000 $456,000 $456,000 Special Revenue Fund Debit Credit Cash $ 14,000 41,000 4,000 Taxes Receivable Inventory of Supplies Vouchers Payable Grant Revenues Collected in Advance Fund Balance-Nonspendable Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Totals $ 25,000 3,000 4,000 3,000 19,000 56,000 48,000 3,000 75,000 60,000 15,000 $ 185,000 $ 185,000