1. At 12-31-2090, the remaining cash and supplies on hand in the government o""ices were transferred to the new Province government. The opening trial balance for the Province for 112091 was as follows: GENERAL FUND Trial Balance Jan. 1, 2091 debits credits Cash 19,000 Fund Balance: Supplies 13,000 Assigned (Reserved for encumbrances) 11,806 Unassigned 20,194 32,000 32,000 The supplies were office supplies for general government operations. The reserve for encumbrances relates to a purchase order placed in December 0: 2090 for engineering services (see item # 7,below). The Province honors outstanding encumbrances from previous years and the encumbrance should be re-established for 2091