Make separate balance sheets for each of the four funds in 16-40 using financial statement or columnar form. No totals column is needed but fund balance categories should be displayed. 
Make separate bince sheets for each of the four funds in 15.40 using financial statement or columna form. No tots columns needed but Fund balance categories should be displayed LO 16-4, 16-5, 16-6, 16-7 16-8, 16-9, 16-10, 16-11 10. The following and used trial balance in for the governmentals of the City of Copeland Credit Debit $ 19.000 202.000 General Fund Cash Tax Receivable Allowance for collectible Taxes Vouchers Payable Due to Del Service Fund Unavailable Revenues Encumbrances Outstanding Fund Balance-Urasened Revenues $ 2.000 24.000 10.000 16.000 9.000 103,000 136.000 (continued) Credit General Fund Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Tolals Debit 110.000 9.000 190.000 171.000 19.000 $530,000 $530,000 Credit Debt Service Fund Cash Investments Taxes Receivable Due from General Funci Fund Balance Corried Revenues Olier Financing Sources-Oporting Transfers Expenditures Debit $ 8.000 51000 11,000 10.000 $ 45,000 20,000 90,000 75.000 $ 155,000 5:55,000 Totus Credit Debit $ 70.000 30.000 Capital Projects Fund Cash Special Assessments Receivable Contracts Payable Unavailable Reverso Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations $ 50,000 90.000 15.000 -0- 150,000 130,000 16.000 150.000 150.000 $450,000 $456 000 Totals Credit Debit $ 14,000 41,000 4.000 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 Totais $ 25.000 3,000 4.000 3,000 19,000 56.000 48,000 3.000 75.000 60.000 15.000 5185.000 $185.000 Make separate bince sheets for each of the four funds in 15.40 using financial statement or columna form. No tots columns needed but Fund balance categories should be displayed LO 16-4, 16-5, 16-6, 16-7 16-8, 16-9, 16-10, 16-11 10. The following and used trial balance in for the governmentals of the City of Copeland Credit Debit $ 19.000 202.000 General Fund Cash Tax Receivable Allowance for collectible Taxes Vouchers Payable Due to Del Service Fund Unavailable Revenues Encumbrances Outstanding Fund Balance-Urasened Revenues $ 2.000 24.000 10.000 16.000 9.000 103,000 136.000 (continued) Credit General Fund Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Tolals Debit 110.000 9.000 190.000 171.000 19.000 $530,000 $530,000 Credit Debt Service Fund Cash Investments Taxes Receivable Due from General Funci Fund Balance Corried Revenues Olier Financing Sources-Oporting Transfers Expenditures Debit $ 8.000 51000 11,000 10.000 $ 45,000 20,000 90,000 75.000 $ 155,000 5:55,000 Totus Credit Debit $ 70.000 30.000 Capital Projects Fund Cash Special Assessments Receivable Contracts Payable Unavailable Reverso Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations $ 50,000 90.000 15.000 -0- 150,000 130,000 16.000 150.000 150.000 $450,000 $456 000 Totals Credit Debit $ 14,000 41,000 4.000 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 Totais $ 25.000 3,000 4.000 3,000 19,000 56.000 48,000 3.000 75.000 60.000 15.000 5185.000 $185.000
