PREPARE BALANCE SHEET WITH THE FOLLOWING TRIAL BALANCES:

Trial Balances
December 31, 2017
General Fund
Account Name	Debit	Credit
Cash	796,923
Property Taxes Receivable - Deliquent	367,880
Allowance for Uncollectible Delinquent Taxes		18,394
Interest and Penalties Receivable	11,036
Allowance for Uncollectible Interest & Penalties		110
Supplies Inventory	26,070
Vouchers Payable		42,889
Due to Federal Government		71,649
Fund Balance - Nonspendable - Supplies Inventory		26,070
Fund Balance - Assigned		70,435
Fund Balance - Unassigned		243,465
Estimated revenues property taxes	9,197,000
Estimated revenues sales taxes	3,313,000
Estimated revenues intergovernmental grants	1,089,550
Estimated revenues license fees and fines	173,800
Appropriations food inspection program		2,513,000
Appropriations salaries (other programs)		8,297,000
Appropriations supplies (other programs)		869,000
Appropriations other program costs		685,000
Appropriations Transfer to Debt Service Fund		135,000
Budgetary fund balance		1,274,350
Expenditures - supplies 2016	3,300
Revenues property taxes		9,088,996
Revenues interest and penalties		11,126
Revenue - Intergovernmental Grants		1,089,550
Revenues sales taxes		3,213,610
Revenues license fees and fines		139,040
Expenditures - miscellaneous (or interest) 2017	10,000
Expenditures - supplies 2017	747,850
Expenditures - food inspection program 2017	2,387,350
Expenditures - Other program costs 2017	675,000
Expenditures - Salaries other programs	8,628,673
License fees and fines receivable	8,342
Other Financing Uses - Interfund Transfer Out	135,000
Due from Federal Government Grant	217,910
	27,788,684	27,788,684

Capital Projects and Debt Service Funds

Capital Projects Fund

Account Name

Debit

Credit

Fund Balance Restricted

5,650,000

Estimated revenues intergovernmental grants

600,000

Estimated revenues investment income

100,000

Budgetary fund balance

5,410,000

Appropriations park construction

5,400,000

Appropriations park equipment

660,000

Appropriations Transfer to Debt Service Fund

50,000

Revenues - intergovernmental grants

550,000

Revenues - investment income

114,750

Expenditures - construction costs

5,620,000

Expenditures - park equipment

680,000

Due from Federal Government

50,000

Transfer out to Debt Service Fund

14,750

Vouchers Payable

50,000

12,474,750

12,474,750

Debt Service Fund
Account Name	Debit	Credit
Cash	216,450
Fund Balance Restricted		140,000
Estimated revenues special property tax assessment	460,000
Estimated revenues investment income	4,000
Estimated other financing sources - transfer from Gen. Fund	135,000
Estimated other financing sources - transfer from CP Fund	50,000
Appropriations interest		225,000
Appropriations principal		280,000
Budgetary fund balance		144,000
Other financing sources - transfer from CP Fund		14,750
Revenues special property tax assessment		456,332
Other Financing Sources - Transfer in from Gen. Fund		135,000
Expenditures - bond principal	270,000
Expenditures - bond interest	213,300
Special tax assessment receivable delinquent	46,800
Allowance for uncollectible taxes and discounts - delinquent		468
	1,395,550	1,395,550