5 fx A B D E F GH | J K L M N P Q R S T DUE FROM reference 3-C Account Titles type debit accounts in this column Debits Credits CASH bb 23,000 INVESTMENTS bb 59,000 STATE GOV'T bb 107,000 4-C type credit accounts in this column 23,000 ACCOUNTS PAYABLE 9,000 bb 9,000 REVENUES INTERGOVERNMENTAL BUDGETARY ACCOUNTS 59,000 107,000 TOTAL FUND BALANCE (beginning of year) 180,000 bb REVENUES 180,000 EXPENDITURES - STREET INVESTMENT INTEREST & HIGHWAY MAINTENANCE ESTIMATED REVENUES APPROPRIATIONS BUDGETARY FUND BALANCE BUDGETARY FUND BALANCE RESERVE FOR ENCUMBRANCES - bb Total Debits Total Credits 189,000 189,000 Delense Sheet ENCUMBRANCES