As the newly-hired assistant controller for the City of Lancaster, you are asked to determine the amount of available funds. After consulting your assistant and the city treasurer, you begin to analyze the following information.

(in thousands)	Dr (Cr)
Cash in bank	$100,000
Estimated revenue	5,000,000
Budgetary deficit	150,000
Revenue	(4,600,000)
Expenditures	4,550,000
Accounts payable	(500,000)
Fund balance-assigned*	(350,000)
Fund balance-unassigned	(400,000)

*Assigned fund balance consists of outstanding encumbrances.

Calculate the funds available to be encumbered.