from the anticipated tiontu contained an appropriation of $35,000 bidget fund balance at December 31, 2013. le in Summary Problem-Complete Accounting Cycle of General Fund Following is the postclosing trial balance of the General Fund of Leisure City as at December 31, 2012 Debits Credits Cash Property taxes receivable-delinquent Due from state government Supplies and materials Salaries payable Deferred revenues-property taxes Nonspendable fund balance Assigned fund balance Unassigned fund balance 5300,000 50,000 80,000 30,000 s 25,000 20,000 30,000 15,000 370,000 $460,000 $460,000 her The following additional information is provided regarding the city's accounting policies and ot matters: 1. Only items charged to the appropriation "Supplies and materials-other programs'" are encumbered. Encumbrances lapse if they are outstanding at the close of a fiscal year. They are, from the anticipated tiontu contained an appropriation of $35,000 bidget fund balance at December 31, 2013. le in Summary Problem-Complete Accounting Cycle of General Fund Following is the postclosing trial balance of the General Fund of Leisure City as at December 31, 2012 Debits Credits Cash Property taxes receivable-delinquent Due from state government Supplies and materials Salaries payable Deferred revenues-property taxes Nonspendable fund balance Assigned fund balance Unassigned fund balance 5300,000 50,000 80,000 30,000 s 25,000 20,000 30,000 15,000 370,000 $460,000 $460,000 her The following additional information is provided regarding the city's accounting policies and ot matters: 1. Only items charged to the appropriation "Supplies and materials-other programs'" are encumbered. Encumbrances lapse if they are outstanding at the close of a fiscal year. They are