The city of Fulton uses the purchases method for recording its inventory of supplies in the general fund rather than using a perpetual inventory system inventories are updated at year end based on a physical account physical inventories or $10000 and $40000 At December 31, 2023 and 2024 respectively purchase of inventory during 2024 what's a $100000 the amount of fund balance nonspendable related to inventory reported on December 31, 2024 General fund balance sheet will be