Shown on the left is a balance sheet for the general fund of

Cardinal City. Fund balance is intentionally "collapsed,"

categories are not shown. Here is additional information

about fund balance.

$1)$ Due to a Federal government grant that was received,

$$11,000$ must be earmarked for traffic safety programs.

$2)$ Due to an order from the Cardinal City council, $$3,000$

must be earmarked for painting pictures of Guardians of

the Galaxy characters on city fire hydrants.

Given the information provided above, prepare a detailed

Fund Balance with the necessary categories:

$1)$ Reserved, and $2)$ Unreserved. Also include

the subcategories of Unreserved fund balance:

a$)$ Assigned $($also called committed or designated$),$

b$)$ Restricted, and c$)$ Unassigned.

Use the space provided below the balance sheet

to prepare the detailed fund balance.

Format will be considered when grading your

work, please properly format the fund balance,

including $000$s comma separator for your

numbers and appropriate titles.