Maple Cider County formally integrates the budget into the accounting system and uses the encumbrance system. All appropriations lapse at year-end. At year-end, before closing entries, the district had the following balances in its accounts. All accounts had normal balances. [Fund balance unassigned is the balance after recording the budgetary entry but before reversing the budgetary entry]. Accounts Payable $ 187 Appropriations 2,958 Cash 998 Encumbrances 758 Estimated revenues 3,000 Expenditures 2,985 Fund balance unassigned 630 Inventory 13 Grants receivable 125 Other financing sources 515 Other financing uses 9 Reserve for encumbrances 758 Revenues 2,962 Sales tax receivable 122 (a) Prepare a statement of revenues, expenditures, and changes in fund balances (b) Prepare a balance sheet (post-closing)