1. 

The following is a pre-closing trial balance for the Village of Lake Augusta's general Fund as of December 31, 2017: Accounts payable Appropriations Budgetary fund balance Budgetary fund balance: reserve for encumbrances Cash Deferred revenues: property taxes Due to other funds Encumbrances Estimated other financing sources Estimated other financing uses Estimated revenues Estimated uncol lectible taxes Expenditures Fund balance Other financing sources Other financing uses Revenues Tax anticipation notes payable Taxes receivable Totals Debits 116,500 5,000 8,000 200,000 154,000 11,000 29,000 523,500 Credits 6,800 160,000 38,000 5,000 3,000 5,000 10,000 2,000 54,700 10,000 199,000 30,000 523,500