$\backslash$table$[[,$Debits,,Credits$],[$Cash$,$$$330,000,,],[$Customer accounts receivable,$200,000,,],[$Allowance for uncollectible accounts,,$$,30,000],[$Materials and supplies,$120,000,,],[$Restricted assets $($cash$),250,000,,],[$Utility plant in service,$7,000,000,,],[$Accumulated depreciation$-$utility plant,,,$600,000],[$Construction work in progress,$100,000,,],[$Accounts payable,,,$120,000],[$Accrued expenses payable,,,$75,000],[$Revenue bonds payable,,,$500,000],[$Net position,,,$675,000],[$Totals$,$$$8,000,000,$$$8,00,000,000]]$

During the year ended June $30,2017,$ the following transactions and events occurred in the Town of Weston Water Utility Fund:

Accrued expenses at July $1$ were paid in cash.

Billings to nongovernmental customers for water usage for the year amounted to $$1,380,000$; billings to the General Fund amounted to $$107,000.$

Liabilities for the following were recorded during the year:

$\backslash$table$[[$Materials and supplies,$$185,000$