Credit $ Debit 20,000.00 77,200.00 $ $ 97,200.00 City of Bingham Trial Balance January 1, 2012 Account 1 Cash 2 Taxes Receivable-Delinquent 3 Estimated Uncollectible Taxes-Delinquent 4 Accounts Payable 6 Fund Balance 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 2 9,200.00 3 16,000.00 4 72,000.00 97,200.00 7 8 19 10 11 12 13 14 15 16 17 18 19 120 121 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 31 32 33 34 35 36 37 38 35 City of Bingham General Fund Journal Entries 2012 Date Credit Debit Account Titles 1 1 2 3 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29- 30 31 32 33 34 35 36 37 38 39 40 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Credit $ Debit 20,000.00 77,200.00 $ $ 97,200.00 City of Bingham Trial Balance January 1, 2012 Account 1 Cash 2 Taxes Receivable-Delinquent 3 Estimated Uncollectible Taxes-Delinquent 4 Accounts Payable 6 Fund Balance 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 2 9,200.00 3 16,000.00 4 72,000.00 97,200.00 7 8 19 10 11 12 13 14 15 16 17 18 19 120 121 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 31 32 33 34 35 36 37 38 35 City of Bingham General Fund Journal Entries 2012 Date Credit Debit Account Titles 1 1 2 3 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29- 30 31 32 33 34 35 36 37 38 39 40 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40