Chapter 5 Financial Statement Handout Problem to Turn In ng the following alphabetical list of accounts and balances of the General Fund of the City of Bingham, pare the following: 1. Statement of Revenues, Expenditures, and Changes in Fund Balance. 2. Balance Sheet 3. All closing journal entries. City of Bingham-General Fund List of Account Balances June 30, 2019 $ 301 Accrued Salaries Allowance for Refunds and Uncollectible Taxes- Delinquent Appropriations-Capital Outlays Appropriations-Public Safety-Salaries Appropriations-Transfer to Debt Service Fund Appropriations-Vacation Pay Budgetary Fund Balance Cash Deferred Revenues-Property Taxes Deferred Revenues- Sales Taxes Due from State Government Estimated Revenues Property Taxes Estimated Revenues- Sales Taxes Estimated Revenues Intergovernmental Expenditures-Capital Outlays Expenditures-Public Safety-Salaries Expenditures-Vacation Pay Fund Balance- Unassigned Interfund Transfer Out to Transfer to Debt Service Fund Property Taxes Receivable - Delinquent Revenues- Intergovernmental Revenues- Property Taxes Revenues-Sales Taxes Sales Taxes Receivable Vouchers Payable Accrued Salaries 108 322 3,733 200 192 217 321 98 65 50 2.798 1,400 466 315 3,790 192 170 200 304 456 2,665 1,558 337 301