The adjusted trial balance for White River for the fiscal year ended June 30, 20X9, is

presented below.	Debits	Credits
Cash	$ 151,000
Property Taxes Receivable-Delinquent	20,000
Allowance for Uncollectible Taxes-Delinquent		$ 15,000
Inventory of Supplies Vouchers Payable	52,000	60,000
Due to Internal Service Fund		2,000
Fund Balance-Assigned for Inventories		2,000
Fund Balance-Assigned for Encumbrances		12,000
Fund Balance-Unassigned		6,000
Expenditures	718,000
Transfer Out to Internal Service Fund Property Taxes Revenues	30,000	785,000
Fine and License Revenues		99,000
Estimated Revenues Control Estimated Transfer Out to Internal Service Fund	800,000	30,000
Appropriations Control		750,000
Budgetary Fund Balance-Unassigned		101000
Totals	$1,771,000	$1,771,000

Required:

1. Prepare a statement of revenues, expenditures, and changed in fund balance for White River for the year ended June 30, 20X9. Assume there were no supplies or outstanding encumbrances at the beginning of the year.
2. Prepare a balance sheet for White River at June 30, 20X9.