What are the important things to remember for the Capital Projects Funds? The adjusted trial balance for SASCO & CO, for the fiscal year ended June 30, 20X9, is presented below: Particulars Amount in S Dr. Amount in s Cr. Cash 102.000 Property taxes receivable-delinquent 40,000 Allowances for uncollectible taxes-delinquent 30,000 Inventory of supplies 4.000 Vouchers payable 20,000 Due to internal service fund 4,000 Fund balance assigned for inventories 4.000 Fund balance assigned for encumbrances 24,000 Fund balance unassigned 12,000 Expenditures 1,436,000 Transfer out to internal service fund 80,000 Property taxes revenue 1,370,000 Fine and license revenue 198,000 Estimated revenue control 1,600,000 Estimated transfer out to internal service fund 80,000 Appropriation control 1,500,000 Budgetary fund balance -unassigned 20,000 Totals 3,262,000 3,262,000 Required: Prepare a balance sheet for SASCO & CO at June 30, 20X9