The following adjusted trial balance is taken from the General Fund of Banner City for the year ended June 30. Prepare a (post-closing) Balance sheet in good form. Allowance for uncollectible taxes 5,000 Cash 120,000 Due from capital projects fund 20,000 Due to debt service fund 10,000 Encumbrances 41,000 Encumbrances outstanding 30,000 Expenditures 46,000 Fund Balance, nonspendable 10,000 Fund Balance, unassigned 15,000 Inventory of supplies 10,000 Other financing sources -- bond proceeds 15,000 Other financing uses -- transfers out 10,000 Revenues 110,000 Taxes receivable 29,000 Unearned (unavailable) grant revenues 40,000 Vouchers payable 25,000