Hi I am struggling and need help with this please:

Computing Available Funds

As the newly-hired assistant controller for the City of Lancaster, you are asked to determine the amount of available funds. After consulting your assistant and the city treasurer, you begin to analyze the following information.

(in thousands)Dr (Cr)Cash in bank$100,000Estimated revenue5,000,000Budgetary deficit150,000Revenue(4,600,000)Expenditures4,550,000Accounts payable(500,000)Fund balance-assigned*(350,000)Fund balance-unassigned(400,000)

*Assigned fund balance consists of outstanding encumbrances.

Calculate the funds available to be encumbered.