9 eBook References The governmental funds of the City of Westchester report $445,000 in assets and $140,000 in liabilities. The following are some of the assets that the government reports. Prepaid items-$7,000 Cash from a bond issuance that must be spent within the school system according to the bond indenture-$80,000 Supplies-$5,000 Investments given by a citizen that will be sold soon with the proceeds used to beautify a public park-$33,000 Cash that the assistant director of finance designated for use in upgrading the local roads-$40,000 Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers-$53,000 Cash that the city council (the highest level of decision-making authority in the government) voted to use in renovating a school gymnasium-$62,000 Required: On a balance sheet for the governmental funds, what fund balance amounts should the City of Westchester report? Fund-balance-nonspendable Fund-balance-restricted Fund-balance-committed Fund-balance-assigned Fund-balance-unassigned Total fund-balance