PREPARATION OF GENERAL FUND STATEMENTS

The preclosing account balances of the general fund of the City of Batavia on June 30, 2015 were as follows:

Debits Cash $80,000 Taxes receivable--delinquent 160,000 Due from County 18,000 Estimated Revenues 1,000,000 Expenditures 940,000 Nonreciprocal transfers out 10,000 Encumbrances 20,000 $2,228,000

Credits Allowance for uncollectible taxesdelinquent $30,000 Vouchers payable 58,000 Notes payable 60,000 Reserve for encumbrances 20,000 Fund balanceunassigned 120,000 Revenues 980,000 Appropriations 960,000 $2,228,000

The fund balanceunassigned at the beginning of the year was $80,000, and there were no carryover encumbrances at the beginning of the fiscal year. The end of year encumbrances are a result of enabling legislation.

REQUIRED

Prepare statement of revenues, expenditures, and changes in total fund balance for the year ended June 30, 2015.

Prepare a general fund balance sheet at June 30, 2015.