Listed below (in alphabetical order) are the general ledger and budgetary accounts for the City of Walland. All balances are year end, unless otherwise noted. All accounts have a normal balance. At the end of the year, the City Council passed an ordinance that all outstanding orders would be honored in the following fiscal year. Also, the Finance Officer set aside $40 for equipment replacement. Please find: total expenditures, total other financing sources (uses), beginning fund balance, and ending fund balance Advance to Enterprise Fund.............. Allowance for Uncollectible Taxes......... 1,000 300 Appropriations............... 8,850 Budgetary Fund Balance............ 150 Cash............... $5,000 Due from Special Revenue Fund.. 100 Encumbrances Outstanding 60 Encumbrances....... 60 Estimated Revenues......... 9,000 Expenditures - Capital Outlay.. 2,500 Expenditures - Operating.. 6,340 Fund Balance (July 1, 20X3).. 9,505 Investments..... 2,500 OFS - Proceeds from Sale of Vehicle............. 50 OFS - Transfer from Capital Projects Fund... OFU - Transfer to Debt Service Fund.............. 60 100 OFU - Transfer to Enterprise Fund....... 200 Revenues Other.......... 1,250 Revenues - Property Taxes.......... 7,500 Salaries Payable........... 50 Special Item - Proceeds from Sale of Land............ 350 Supplies.......... 175 Taxes Receivable............ 1,500 Vouchers Payable............... 350