1. At 12-312090, the remaining cash and supplies on hand in the government offices were transferred to the new Province government. The opening trial balance for the Province for 1-12091 was as follows: GENERAL FUND trial balance Jan. 1, 2091 debits credits Cash 18,000 Fund Balance: Supplies 13,000 Assigned (Reserved for encumbrances) 11,806 Unassigned 19,194 31,000 31,000 The supplies were office supplies for general government operations. The reserve for encumbrances relates to a purchase order placed in December of 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. For purposes of the Budgetary Comparison Statement, amounts are charged to the budget in the year they are initially encumbered, regardless of when the expenditure is incurred