Problem 2: Financial statements (follow the "tips for preparing financial statements") The information below discloses the unadjusted trial balance for the general fund of the Village of Stoneville as of December 31, 2022. The Village is incorporated in the State of Illinois Accounts Cash Property taxes receivable Vouchers payable Due to other governments Fund balance Expenditures-general government Expenditures-public safety Expenditures economic development Expenditures-culture and recreation Revenues-taxes Revenues-permits and licenses Revenues-intergovernmental Revenues-fines and forfeits Estimated revenues-taxes Estimated revenues-permits and licenses Estimated revenues-intergovernmental Estimated revenues-fines and forfeits Budgetary fund balance Appropriations-general government Appropriations-public safety Appropriations-economic development Appropriations-culture and recreation Encumbrances: public safety-contractual services Budgetary fund balance reserved for encumbrances Totals Debits 408,000 40,000 2,164,000 3,298,000 492,000 280,000 4,500,000 1,200,000 360,000 68,000 240,000 16,000 13,066,000 Credits 83,000 65,000 550,000 4,400,000 1,220,000 300,000 64,000 2,198,000 3,400,000 500,000 270,000 16,000 13,066,000 Additional information: At December 31, 2022, the State treasurer notified the finance director of the Village that the State is holding $52,000 of sales taxes and $36,000 of income taxes. The State treasurer disclosed that the sales tax revenue would be remitted by the third week in January, 2023, and the income tax revenue would be remitted during the fourth week in February, 2023. All of the uncollected property taxes at December 31, 2022, are expected to be collected no later than March 1, 2023. On January 10, 2023, the finance department received a utility bill from Peoples Gas for $12,000. This billing was for natural gas usage during the months of November and December, 2022. Revenues from property taxes, as well as revenues from all other sources in the general fund, use the same time period for determining "availability." Required: Prepare the statement of revenues, expenditures, and changes in fund balance for the general fund of the Village of Stoneville for the year ended December 31, 2022.