Clinton CSD had general ledger account balances in its general fund on July 1, 2020 as follows:
101	Cash in Bank	$ 400,000
111	Investments	$ 50,000
770	Unreserved Fund Balance	$ 450,000
The following transactions occurred during the year:
A.	Local property taxes of $50,000 were collected
B.	General State Aid of $85,000 was received
C.	Paid salaries of employees $75,000
D.	Paid classroom supplies in the amount of $5,000
E.	Paid group insurance in the amount of $3,500
Assume the chart of accounts for the school district consist of the following:
Assets (101, 111)
Fund Equity (770)
Revenue (1110, 3100)
Expenditure by Object Code (110, 210, 610)
Instructions:
1. Record the beginning balances to the general ledger accounts.
2. Record the transactions to the general ledger accounts.
3. Prepare a trial balance for June 30, 2021.

Template is given below

A B D E F G H j K M N P 1. Record beginning balances and transactions in general ledger Cash in Bank Account No. 101 Date Amount Taxes Date Amount Account No. 1110 Date Amount Salaries Date Amount Account No. 110 Date Amount Date Amount - $ $ $ Investments Account No. 111 Date Amount General State Aid Date Amount Account No. 3100 Date Amount Supplies Date Amount Account No. 210 Date Amount Date Amount $ $ $ Investments Account No. 111 Date Amount General State Aid Date Amount Account No. 3100 Date Amount Supplies Date Amount Account No. 210 Date Amount Date Amount $ $ $ Unreserved Fund Balance Date Amount Account No. 770 Date Amount Group Insurance Date Amount Account No. 610 Date Amount $ $