8tcans acassess #3 100 Chapter 17 - Governmental Entities: Introduction and General Fund Accounting Chapter 17 - Governmental 84. The adjusted trial balance for White River for the fiscal year ended June 30, 20X9, is presented below. Debits Credits Cash $ 51,000 Property Taxes Receivable-Delinquent 20,000 Allowance for Uncollectible Taxes-Delinquent $ 15,000 Inventory of Supplies 2,000 Vouchers Payable 10,000 Due to Internal Service Fund 2,000 Fund Balance-Assigned for Inventories 2,000 Fund Balance-Assigned for Encumbrances 12,000 Fund Balance-Unassigned 6.000 Expenditures 718,000 Transfer Out to Internal Service Fund 40,000 Property Taxes Revenues 685,000 99,000 Fine and License Revenues Estimated Revenues Control 800,000 40,000 Estimated Transfer Out to Internal Service Fund 750,000 Appropriations Control 10,000 Budgetary Fund Balance-Unassigned Totals $ 1,631,000 $ 1,631,000 Required: a. Prepare a statement of revenues, expenditures, and changed in fund balance for White Riv for the year ended June 30, 20X9. Assume there were no supplies or outstanding encumbran at the beginning of the year. b. Prepare a balance sheet for White River at June 30, 20X9