1. Use the post-closing trial balance to prepare a balance sheet.

2. Usethe General Fund pre-closing subsidiary ledger account balancesto prepare in good form a statement of revenues, expenditures, and changes in fund balance for the General Fund for the year ended December 31, 2017.

3.Use the Excel worksheet of the General Fund pre-closing subsidiary ledger account balancesto prepare in good form a schedule of revenues, expenditures, and changes in fund balance?budget and actual for the General Fund for the year ended December 31, 2017.

4.Prepare a reconciliation of total expenditures.

City of Smithville General Fund Post-Closing Trial Balance For year 2017 Cash Taxes ReceivableDelinquent Allowance for Uncollectible Delinquent Taxes Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties Due From Other Funds Inventory of Supplies Vouchers Payable Due to Federal Government Due to State Government Fund BalanceNonspendableInventory of Supplies Fund BalanceRestrictedGeneral Government Fund BalanceRestrictedPublic Safety Fund BalanceCommittedPublic Works Fund BalanceAssignedCulture and Recreation Fund BalanceUnassigned Budgetary Fund Balance Encumbrances Outstanding Other Financing Uses-Interfund Transfers Out Encumbrances Totals for all accounts Debits $3,322,852 209,071 Credits $105,430 10,876 5,654 786,809 67,420 5,133,651 1,082,680 484,090 67,420 8,200 15,000 29,700 56,800 4,838,989 4,383,038 36,747 30,000 36,747 $10,355,587 $10,355,587 City of Smithville General Fund Operating Statement Account Balances For year 2017 Acct 3/4020 Acct 3/4030 Acct 3/4040 Acct 3/4050 Acct 3/4060 Acct 3/4070 Acct 3/4080 Acct 3/4090 Acct 5/6/7020 Acct 5/6/7030 Acct 5/6/7040 Acct 5/6/7050 Acct 5/6/7060 Acct 5/6/7070 Taxes Real Property Taxes Sales Interes t and Penalties on Taxes Licens es and Permits Fines and Forfeits Intergovernmental Revenue Charges for Services Mis cellaneous Revenues Es timated Revenues Dr(Cr) Revenues Cr(Dr) BalanceDr(Cr) $1,679,070 $1,679,070 $0 1,940,000 1,981,203 (41,203) 9,000 12,556 (3,556) 600,000 601,314 (1,314) 410,000 410,660 (660) 275,000 275,000 0 241,000 231,820 9,180 91,300 91,250 50 Encumbrances Expenditures Appropriations Available Balance Dr(Cr) Dr(Cr) Cr(Dr) Cr(Dr) $3,701 $94,776 $1,217,576 $1,119,099 7,639 175,406 4,947,144 4,764,099 23,163 194,408 1,598,681 1,381,110 1,467 172,872 1,037,723 863,384 777 108,187 807,664 698,700 0 41,160 42,100 940