6 The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records 15 General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Due to Debt Service Fund s 2000 24,000 10,000 16,000 9,000 03,000 Vouchers Payable Reterences Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues 176,000 110,000 9,000 190,000 171,000 9,000 Budgetary Fund Balance 530000 530000 Totals Debt Service Fund Debit Credit $ 8,000 Cash Investments Taxes Receivable Due from General Fund Fund Balance-Committed Revenues Otner Financing Sources-Operating 1,000 11,000 0.000 45,000 20.000 90.000 Transfers in 75.000 Totals s 155.000s 155.000 Capital Projects Fund 6 The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records 15 General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Due to Debt Service Fund s 2000 24,000 10,000 16,000 9,000 03,000 Vouchers Payable Reterences Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues 176,000 110,000 9,000 190,000 171,000 9,000 Budgetary Fund Balance 530000 530000 Totals Debt Service Fund Debit Credit $ 8,000 Cash Investments Taxes Receivable Due from General Fund Fund Balance-Committed Revenues Otner Financing Sources-Operating 1,000 11,000 0.000 45,000 20.000 90.000 Transfers in 75.000 Totals s 155.000s 155.000 Capital Projects Fund