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The Town of Weston has a Water Utility Fund with the following trial balance as of July 1,2019 , the first day of the fiscal year: \begin{tabular}{lrr} & \multicolumn{1}{c}{ Debits } & Credits \\ Cash & $250,000 & \\ Customer accounts receivable & 200,000 & \\ Allowance for uncollectible accounts & $30,000 \\ Materials and supplies & 120,000 & \\ Restricted assets (cash) & 250,000 & \\ Utility plant in service & 7,000,000 & \\ Accumulated depreciation-utility plant & 180,000 & 2,600,000 \\ Construction work in progress & & 120,000 \\ Accounts payable & & 75,000 \\ Accrued expenses payable & & 3,600,000 \\ Revenue bonds payable & & 1,575,000 \\ Net position & $8,000,000 & $8,000,000 \\ Totals & = \end{tabular}