$0-11.$ Ine City or Evansville operated a summer camp program tor at$-$risk youth. Businesses and nonpront organizations sponsor one or more youth by paying the registration fee for program participants. The following Schedule of Cash Receipts and Disbursements summarizes the activity in the program's bank account for the year.

At the beginning of $2024,$ the program had unrestricted cash of $$7,000.$

Cash Basis

$12$ months

Cash receipts:

Registration fees

Borrowing from bank

Total deposits

Cash disbursements:

Wages

Payroll taxes & employee benefits

Insurance $($paid monthly$)$

Purchase of bus

Interest on bank note

Total checks

Excess of receipts over disbursements

$\backslash$table$[[$$$96,500$