Preparation of financial statements and interpretation of operating results Below is the December 31, 2022 trial balance for Radnor City's General Fund. Trial Balance Account Debit Credit Estimated revenues-property taxes $500,000 Estimated revenues-intergovernmental 150,000 Estimated revenues-licenses and fees 100,000 Estimated revenues-fines Budgetary fund balance Appropriations-general government Appropriations-parks and recreation Appropriations-public safety 50,000 10,000 $159,000 175,000 446,000 Appropriations-social services 30,000 Expenditures-public safety 441,000 Expenditures-general government 150,500 Expenditures-parks and recreation 170,500 Expenditures-social services 27,000 Cash 35,600 Property taxes receivable 67,200 Tax anticipation notes payable 10,000 Interest payable 800 Revenues-property taxes 497,000 Revenues-intergovernmental Revenues-licenses and fees Revenues-fines Fund balance Vouchers payable Total 154,000 99,000 48,000 62,000 21,000 $1,701,800 $1,701,800