The following adjusted trial balance is taken from the General Fund of the Farnsworth City for the year ended June 30. Prepare a (post-closing) Balance Sheet.

Allowance for uncollectible taxes	2,000
Cash	92,000
Due from capital project fund	21,000
Due to debt service fund	12,000
Encumbrances	13,000
Encumbrances outstanding	13,000
Expenditures	58,000
Fund balance, nonspendable	6,000
Fund balance, unassigned	14,000
Inventory of supplies	6,000
Other financing sources - bond proceeds	9,000
Other financing uses - transfer out	4,000
Revenues	119,000
Taxes receivable	17,000
Unearned grant revenues	21,000
Accounts payable	15,000