1. A county's balances in the general fund included the following:

   Appropriations $755,000 Encumbrances 37,250 Expenditures 298,000 Vouchers payable 55,875 Supplies inventory 6,000

   What is the remaining amount available for use by the county?

   		$353,875
   		$391,125
   		$409,750
   		$419,750

2.

1. The FASB is to the GASB as

   		A brother is to a sister
   		A father is to a son
   		A son is to a father
   		An aunt is to a niece