The City of Hintons General Fund had the following post-closing trial balance at April 30, 2016, the end of its fiscal year:

	Debits				Credits
Cash	$	106,000
Taxes ReceivableDelinquent		592,000
Allowance for Uncollectible Delinquent Taxes					$	198,000
Interest and Penalties Receivable		27,180
Allowance for Uncollectible Interest and Penalties						12,060
Inventory of Supplies		17,000
Vouchers Payable						157,500
Due to Federal Government						68,490
Fund Balance NonspendableInventory of Supplies						17,000
Fund BalanceUnassigned						289,130
	$	742,180			$	742,180