Q:Make separate balance sheets for each of the four funds

My answer: (It is not fully correct and I am not sure why, any help would be appreciated)

Capital Projects Fund Debit Credit Special Revenu Fund Debit Credit 70,000 90,000 50,000 90,000 16,000 Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Fund Balance-assigned Other financing Sources Expenditures Encumbrances Estimated other financing Sources Appropriat Totals 25,000 3,000 3,000 19,000 4,000 56,000 150,000 Cash 14,000 Taxes Receivable 41,000 Inventory of Supplies 4,000 Vouchers Payable Grant Revenues Collected in Advance Encumbrances Outstanding Fund Balance-assigned Fund balance-nonspendable Revenues Expenditures 48,000 Encumbrances 3,000 Estimated Revenues 75,000 Appropriations Budgetary Fund Balance Totals 185,000 130,000 16,000 150,000 456,000 456,000 General Fund Debit Credit 60,000 15,000 185,000 19,000 202,000 Debt Service Fund Debit Credit Cash Taxes receivable Allowances for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues Encumbrance Outstanding Fund Balance-assigned Revenues Expenditures Encumbrance Estimated Revenues Appropriations Budgetary Fund Balance Totals 2,000 24,000 10,000 16,000 9,000 103,000 176,000 Cash 8,000 Investments 51,000 Taxes Receivable 11,000 Due from General Fund 10,000 Fund Balance-Committed Revenues Other Financing Sources-Operating Transfers li Expenditures 75,000 Totals 155,000 110,000 9,000 190,000 45,000 20,000 90,000 155,000 171,000 19,000 530,000 530,000 Balancesheet Special Revenue Fund Assets: Cash Investments Receivables-taxes Allowance for uncollectible taxes Special assessment receivables Due from other funds Iventory of supplies Other assets Total Assets General Fund Debt Service Fund Capital Prejects Fund $19,000 $8,000 $70,000 51000 0 202000 11000 0 -2000 0 0 0 0 90000 0 10000 0 0 0 0 $14,000 0 41000 0 0 O 4000 0 0 0 0 219000 80000 160000 59000 0 25000 24000 0 O O O Liabilities and other fund balances Vouchers payable Contracts payable Due to other fund Unavailable revenues Other liabilities-grant revenues collectd in advance Total Liabilities O O 50000 0 90000 10000 16000 0 0 0 0 3000 0 50000 0 140000 28000 0 0 176000 -110000 0 90000 20000 - 75000 0 150000 - 130000 56000 -48000 0 0 0 Operating transfers in Revenues Expenditures Encumbrances Excess of revenue over Expenditures reserved funds FB and Liabilities Total 57000 103000 219000 169,000 35000 45000 80000 80,000 4000 0 160000 20,000 5000 23,000 59000 31,000