Based on the following balances: (in thousands) Debits Credits Cash $ 468 $ ? Estimated revenues 2 0 Revenues O Vouchers payable 280 216 Appropriations ON Encumbrances 232 Expenditures ON 372 Reserve for encumbrances Fund balance 460 480 Based on the following balances: (in thousands) Debits Credits Cash $ 468 $ ? Estimated revenues 2 0 Revenues O Vouchers payable 280 216 Appropriations ON Encumbrances 232 Expenditures ON 372 Reserve for encumbrances Fund balance 460 480