55. Preparation of financial statements from trial balance Following is the trial balance after all adjusting entries for the Village of Lewiston: CR DR $149,727 11,700 120,993 $ 13,846 133,088 Trial Balance Cash...... Receivables: Real estate & personal property. Intergovernmental.. Payables...... Deferred revenues Fund balances: Assigned. Unassigned Revenues-real estate taxes Interegovernmental revenues Expenditures-general government. Expenditures-public safety.. Expenditures-education .. Expenditures-public works. Expenditures-human services Expendituresdebt principal ... Expenditures-debt interest... Other financing sources-proceeds from bonds 35,100 65,650 441,788 79,852 74,597 49,730 298,382 24,865 49,730 1,950 650 13,000 $782,324 $782,324 Prepare the balance sheet and the statement of revenues, expenditures, and changes in fund balances