please show how to get the values for the fund balance part

E 20-9 Preparation of fund balance sheet A general ledger trial balance at June 30, 2011, for Millar City is as follows: Debits Credits Cash Taxes receivable Allowance for uncollectible taxes Due from other funds Supplies inventory, June 30, 2011 Estimated revenues Expenditures Expenditures-prior year Encumbrances Vouchers payable Due to other funds Reserve for encumbrances Reserve for encumbrances-prior year Fund balance-nonspendable Fund balance-unassigned Appropriations Revenues $12,000 30,000 $2,000 3,000 4,000 300,000 290,000 5,000 6,000 13,000 5,000 6,000 5,000 4,000 10,000 300,000 305,000 $650,000 $650,000 Millar City uses a purchases basis in accounting for supplies. Open encumbrances are considered constrained by the highest decision-making level of the city REQUIRED: Prepare a fund balance sheet as of June 30, 2011