A. Prepare for the City of Claire General Fund a statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2021.

B. Prepare a Balance Sheet at December 31, 2021 for the City of Claire General Fund. City of Claire General Fund Preclosing Trial Balance December 31, 2021

City of Claire General Fund Preclosing Trial Balance December 31, 2021
		Debit	Credit
CASH		45,035
Taxes Receivable-Delinquent		28,000
Allowance for Uncollectible Taxes-Del			6,700
Interest and Penalties Receivable on Taxes		1,280
Allowance for Uncollectible Interest & Penalties			140
Accounts Receivable		5,000
Allowance for Uncollectible Accounts			1,000
Vouchers Payable			63,500
Encumbrances Outstanding			53,000
Fund Balance			21,425
Budgetary Fund Balance			6,000
Encumbrances		57,000
Estimated Revenues		110,000
Appropriations			108,000
Taxes Receivable-Current		0
Allowances for Uncollectible Taxes-Current			0
Taxes Revenue			104,500
Salaries and Wages-Expenditures		45,000
Materials-Expenditures		30,500
Rent Expenditures		15,000
Capital Outlay		28,000
Interest and Penalties Revenue			550
Total		364,815	364,815