Make separate balance sheets for each of the four funds using financial statement or columnar form. No totals column is needed but Fund balance categories should be displayed. General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Debit Credit $ 19,000 202,000 $ 2,000 24,000 10,000 16,000 9,000 103,000 176,000. 110,000 9,000 190,000 Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Totals $530,000 Debt Service Fund Cash Investments Taxes Receivable Due from General Fund Fund Balance-Committed Revenues Other Financing Sources-Operating Transfers In Expenditures Totals 171,000 19,000 $530,000 Debit Credit $ 8,000 51,000 11,000 10,000 $ 45,000 20,000 90,000 75,000 $155,000 $155,000 Capital Projects Fund Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Debit $ 70,000 90,000 Credit $ 50,000 90,000 Fund Balance-Unassigned Other Financing Sources Expenditures 16,000 -0- 150,000 130,000 Encumbrances 16,000 Estimated Other Financing Sources 150,000 Appropriations 150,000 Totals $456,000 $456,000 Special Revenue Fund Cash Taxes Receivable Inventory of Supplies Vouchers Payable Grant Revenues Collected in Advance Fund Balance-Nonspendable Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Totals Debit $ 14,000 41,000 Credit 4,000 $ 25,000 3,000 4,000 3,000 19,000 56,000 48,000 3,000 75,000 60,000 15,000 $ 185,000 $ 185,000