How do i report this on a balace sheet?

Review Add-ins View Formulas Data Help Acrab Page Layout Home Wrap Text Custom Calibri 11-AA A. BIU Merge & Center - $ -% - Number board Font Alignment A B City of Smithville Street Improvement Fund Post-closing Trial Balance For year 2020 Debits Credits $ 9,470 Cash Fund Balance-Restricted Encumbrances Outstanding Spruce Street Project Encumbrances-Elm Street Project Totals for all accounts $ 9,470 190,000 190,000 $ 199,470 $ 199,470 9 1 Post Closing Type here to search BI -> THI Il Merge Center - $ % 5a Bi Clipboard Font KU Alignment Number 014 fx B City of Smithville Street Improvement Fund Post-closing Trial Balance For year 2020 Debits Credits $ 9,470 Cash Fund Balance-Restricted Encumbrances Outstanding-Spruce Street Project Encumbrances-Elm Street Project Totals for all accounts $ 9,470 190,000 190,000 $ 199,470 $ 199,470