Government Financial Statements The unadjusted trial balance for the general fund of the City of lola at June 30, 2011, is as follows Debits Cash Due from agency fund Encumbrances Estimated revenues Expenditures Property taxes receivable $170,000 25,000 120,000 800,000 610,000 110,000 Credits Allowance for uncollectible taxes Appropriations Unreserved fund balance Reserve for encumbrances Revenues Vouchers payable 8,000 790,000 30,000 60,000 840,000 107,000 Supplies on hand at June 30, 2011, totaled $8,000. The $120,000 encumbrance relates to equipment ordered but not received by fiscal year-end. Prepare a Balance Sheet for the general fund of the City of lola at June 30, 2011