Below is the preclosing trial balance of Chesterfield County's general fund at year$-$end, before adjustments and closing entries:

$\backslash$table$[[,$Dr$,$Cr$],[$Cash$,$$$45,000,],[$Property taxes receivable,$180,000,],[$Due from other funds,$25,000,],[$Estimated revenues,$2,300,000,],[$Expenditures$,1,963,000,],[$Capital outlay,$120,000,],[$Debt service: Principal,$50,000,],[$Debt service: Interest,$140,000,],[$Transfers out,$29,000,],[$Allowance for uncollectible property taxes,,$$150,000$