I need help creating a post-closing balance sheet for this fund...

Capital Projects Fund		Debit	Credit
Cash		70,000
Special Assessments Receivable		90,000
Contracts Payable			50,000
Unavailable Revenues			90,000
Encumbrances Outstanding			16,000
Fund Balance - Unassigned			-0-
Other Financing Sources			150,000
Expenditures		130,000
Encumbrances		16,000
Estimated Other Financing Sources		150,000
Appropriations			150,000
Totals		456,000	456,000

I need to remove budgetary accounts and encumbrances.