Preparing a statement of revenues, expenditures, and changes in fund balance for a General Fund:

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The following General Fund trial balance has been prepared for the City of Yosef at the end of its 202X fiscal year Accounts Payable 24,000 Accrued Payables 15,000 Accrued Receivables 12,000 Advance To Enterprise Fund 20,000 Allowance for Uncollectible Taxes-Delinquent 10,000 Appropriations 990,000 Budgetary Fund Balance 27,500 Cash 23,000 Due From Capital Projects Fund 10,000 Due From Internal Service Fund 27,000 Encumbrances 16,500 Encumbrances Outstanding 16,500 Estimated Revenues 1,017,500 Expenditures 976,000Expenditures 976,000 Fund Balance 45,000 Other Financing Sources-Transfers From-Capital Projects Fund 10,000 Other Financing Uses-Transfers To-Special Revenue Fund 15,000 Revenues 984,000 Special Item-Gain on Sale of Golf Course 4,000 Taxes Receivable-Delinquent 9,000 TOTAL 2,126,000 2,126,000 Revenues Dr. Cr. Dr. (Cr.) Ledger Estimated Actual Balance Taxes 770,000 737,000 33,000 Intergovernmental 137,500 143,000 (5,500) Charges for Services 82,500 81,000 1,500 Other 27,500 23,000 4,500 TOTAL 1,017,500 984,000 33,500 Expenditures cr. Dr. C Dr. Cr. (Dr.) Ledger Appropriations Encumbrances Expenditures Balance 10 17,000 Expenditures Cr. Dr. Dr. cr. (Dr.) Ledger Appropriations Encumbrances Expenditures Balance General Government 660,000 11,000 654,500 (5,500) Public Safety 275,000 1,100 272,000 1,900 Other 55,000 4,400 49,500 1,100 TOTAL 990,000 18,500 976,000 (2,500) Additional Information: Included in the Public Safety expenditures is $40,000 for a police car that was received during 202X. Also, the General Government expenditures include $8,000 of debt service interest paid directly from the General Fund during the year. Beginning Fund Balance = $45,000