Prepare the closing worksheet for the statements from problem 16-43. Do SP1 before SP2. The worksheet should list the accounts in chart of accounts order (assets, then liabilities, then fund balance, then temporary accounts). Use debit and credit columns for the trial balance, the statement of revenues expenditures and changes in fund balance and the balance sheet and total the three sets of columns. 43. The following trial balance is taken from the General Fund of the City of Jennings for the year ending December 31, 2020. Prepare a condensed statement of revenues, expenditures, and other changes in fund balance. Also prepare a condensed balance sheet. Debit Accounts Payable.. Credit $ 90,000 Cash $ 30,000 Contracts Payable.. 90,000 Unavailable Revenues.. 40,000 Due from Capital Projects Funds. 60,000 Due to Debt Service Funds... 40,000 Expenditures. 530,000 Fund Balance-Unassigned. 170,000 Investments 410,000 Revenues. 760,000 Other Financing Sources-Bond Proceeds.. 300,000 Other Financing Sources-Transfers In 50,000 Other Financing Uses-Transfers Out.. 470,000 Taxes Receivable. Vouchers Payable. Totals... 220,000 180,000 $1,720,000 $1,720,000