CITY OF BINGHAM General Fund Post-closing Trial Balance As of December 31, 2016 Account Title Debits Credits Cash $ 151,000 Taxes ReceivableDelinquent 517,000 Allowance for Uncollectible Delinquent Taxes $ 46,750 Interest and Penalties Receivable on Taxes 26,059 Allowance for Uncollectible Interest and Penalties 1,434 Vouchers Payable 433,400 Due to Other Funds 14,300 Deferred Inow of ResourcesOperating Grants and Contributions 30,000 Fund BalanceCommittedPublic Safety 16,720 Fund BalanceCornmittedPublic Works 31, 130 Fund BalanceAssignedHealth and Welfare 33,616 Fund BalanceUnassigned 86 709 Totals 3 634,333 3 634,333