Create the balance sheet according to this trial balance

The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records:

General Fund

	Debit		Credit
Cash	$	19,000
Taxes Receivable		202,000
Allowance for Uncollectible Taxes			$	2,000
Vouchers Payable				24,000
Due to Debt Service Fund				10,000
Unavailable Revenues				16,000
Encumbrances Outstanding				9,000
Fund BalanceUnassigned				103,000
Revenues				176,000
Expenditures		110,000
Encumbrances		9,000
Estimated Revenues		190,000
Appropriations				171,000
Budgetary Fund Balance				19,000
Totals	$	530,000	$	530,000

Debt Service Fund

	Debit		Credit
Cash	$	8,000
Investments		51,000
Taxes Receivable		11,000
Due from General Fund		10,000
Fund BalanceCommitted			$	45,000
Revenues				20,000
Other Financing SourcesOperating Transfers In				90,000
Expenditures		75,000
Totals	$	155,000	$	155,000

Capital Projects Fund

	Debit		Credit
Cash	$	70,000
Special Assessments Receivable		90,000
Contracts Payable			$	50,000
Unavailable Revenues				90,000
Encumbrances Outstanding				16,000
Fund BalanceUnassigned				0
Other Financing Sources				150,000
Expenditures		130,000
Encumbrances		16,000
Estimated Other Financing Sources		150,000
Appropriations				150,000
Totals	$	456,000	$	456,000

Special Revenue Fund

	Debit		Credit
Cash	$	14,000
Taxes Receivable		41,000
Inventory of Supplies		4,000
Vouchers Payable			$	25,000
Grant Revenues Collected in Advance				3,000
Fund BalanceNonspendable				4,000
Encumbrances Outstanding				3,000
Fund BalanceRestricted				19,000
Revenues				56,000
Expenditures		48,000
Encumbrances		3,000
Estimated Revenues		75,000
Appropriations				60,000
Budgetary Fund Balance				15,000
Totals	$	185,000	$	185,0