EX$.5-5\backslash$

Furid balance, both nonspendable and unassigned, can be computed from a limited amount of information.$\backslash$

The schedule that follows reports the beginning balances and activity during the year in a town's supplies fund $($a governmental fund$).$ The government accounts for supplies on a consumption basis $($in thousands$).\backslash$

Fund balance $($unassigned$),$ January $1\backslash$

$$400\backslash$

Fund balance, assigned $($encumbered$),\backslash$

$240\backslash$

January $1\backslash$

Fund balance, nonspendable $($inventory$),\backslash$

${170}_{?}\backslash$

January $1\backslash$

Total fund balance, January $1\backslash$

${810}_{{?}_{?}}\backslash$

Appropriations $($for purchases of supplies$)$ $$3,400\backslash$

Estimated revenues$\backslash$

Actual revenues$\backslash$

Supplies ordered$\backslash$

Supplies received$\backslash$

Supplies paid$-$for$\backslash$

Supplies used$\backslash$

$3,200\backslash$

$3,300\backslash$

$3,160\backslash$

$3,360\backslash$

$2,800\backslash$

$3,280\backslash$

Compute the following $($and show your computations$)$:$\backslash$

a$.$ Fund balance, nonspendable $($inventory$),$ December $31\backslash$

b$.$ Fund balance, assigned $($encumbered$),$ December $31\backslash$

c$.$ Fund balance $($unassigned$),$ December $31$