77 Part B: Prepare a preclosing trial balance. Use cell references from Part A to complete. 78 Preclosing Trial Balance 12/31/2021 DEBIT 79 80 Account Name 81 Cash 82 Property Taxes Receivable 83 Accounts Payable 84 Property Tax Revenue 85 Sales Tax Revenue 86 Other Revenue 87 Community Events Expenditures 88 General Government Expenditures 89 Estimated Revenues-Other 90 Estimated Revenues-Property Tax 91 Estimated Revenues-Sales Tax 92 Appropriations-General Government 93 Appropriations-Community Events 94 Budgetary Fund Balance 95 Encumbrances 96 Budgetary Fund Balance - Reserved for Encumbrances + CREDIT