Problem 3 The following adjusted trial balance is taken from the General Fund of Banner City for the year ended June 30. Prepare a (post-closing) Balance sheet in good form. Allowance for uncollectible taxes Cash Due from capital projects fund Due to debt service fund Encumbrances Encumbrances outstanding Expenditures Fund Balance, nonspendable Fund Balance, unassigned Inventory of supplies Other financing sources -- bond proceeds Other financing uses -- transfers out Revenues Taxes receivable Unearned (unavailable) grant revenues Vouchers payable 5,000 128,000 22,000 19,000 26,000 26,000 63,000 9,000 14,000 9,000 18,000 12,000 122,000 27,000 45,000 29,000