Journal entries, financial statements, and closing entries for a Debt Service Fund Following are a trial balance and the transactions that relate to the City of Patin Heights Debt Service Fund: CITY OF PATIN HEIGHTS Debt Service Fund Trial Balance December 31, 2021 Debits Credits Cash $60,000.00 Investments 30,000.00 Restricted fund balance $90,000.00 $90,000.00 $90,000.00 1. The city council of Patin Heights adopted the budget for the Debt Service Fund for 2022. The estimated revenues totaled