3-2 The City of Riner General Fund has the following net resources at year-end: $150 unexpended proceeds of a state grant required by law to be used for health education. $15 of prepaid insurance. $600 rainy day fund approved by city council for use under specified circumstances. $125 provided for contractual obligations for capital projects. $16 unexpended proceeds of a tax required by law to be used for emergency 911 services. $1,600 total fund balance. Required: Prepare the fund balance section of the Balance Sheet.