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

Credit Debit $ 19,000 202.000 General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Pund Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Totals $ 2.000 24.000 10.000 16,000 9.000 103000 176.000 110,000 9.000 190.000 19000 00 $10,000 Debt Service and Ered S2000 11,000 Investments Taxes Receivable Due from General Fund Fund Balance Committed Revenues Other Financing Sources-Operatity Transfers to Expenditures Total 15. SE35 Credit Debit $ 70,000 90,000 Capital Projects Fund Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations Totals $ 50,000 90,000 16,000 -0- 150,000 130,000 16,000 150,000 $456,000 150,000 $456,000 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 Totals $ 25,000 3,000 4,000 3,000 19,000 $6,000 48.000 3,000 75.000 60,000 IS,000 $185.000 S185.000 Credit Debit $ 19,000 202.000 General Fund Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Pund Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance Totals $ 2.000 24.000 10.000 16,000 9.000 103000 176.000 110,000 9.000 190.000 19000 00 $10,000 Debt Service and Ered S2000 11,000 Investments Taxes Receivable Due from General Fund Fund Balance Committed Revenues Other Financing Sources-Operatity Transfers to Expenditures Total 15. SE35 Credit Debit $ 70,000 90,000 Capital Projects Fund Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations Totals $ 50,000 90,000 16,000 -0- 150,000 130,000 16,000 150,000 $456,000 150,000 $456,000 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 Totals $ 25,000 3,000 4,000 3,000 19,000 $6,000 48.000 3,000 75.000 60,000 IS,000 $185.000 S185.000