LO5 55. Preparation of financial statements from trial balance Following is the trial balance after all adjusting entries for the Village of Lewiston: DR CR $149,727 11,700 120,993 13,846 133,088 Trial Balance Cash Receivables: Real estate & personal property. Intergovernmental. Payables.. Deferred revenues Fund balances: Assigned. Unassigned Revenues-real estate taxes. Interegovernmental revenues Expenditures-general government. Expenditures--public safety. Expenditures-education Expenditures-public works. Expenditures-human services Expenditures-debt principal. Expenditures-debt interest.. Other financing sources--proceeds from bonds 35,100 65,650 441,788 79,852 74,597 49,730 298,382 24,865 49,730 1,950 650 13,000 $782,324 $782,324 Prepare the balance sheet and the statement of revenues, expenditures, and changes in fund balances