Exercise $2-20($Static$)$ Fund Balance Classifications $[$LO $2-4]$

Section A provides a list of the results of Allentown's analysis of its governmental fund balances at its fiscal year end. Section B provides a list of the possible classifications for reporting the items listed in Section A$.$

Required

Using the choices provided in Section B$,$ choose the classification of reporting that would most likely be used in the situations given in Section A$.$