The following adjusted trial balance is taken from the General Fund of Align City for the year ended June 30. Prepare a (post-closing) Balance sheet in good form. Allowance for uncollectible taxes Cash Due from capital projects fund Due to debt service fund Encumbrances Encumbrances outstanding Expenditures Fund Balance, nonspendable Fund Balance, unassigned Inventory of supplies Other financing sources bond proceeds Other financing uses -- transfers out Revenues Taxes receivable Unearned (unavailable) grant revenues Vouchers payable 5,000 126,000 32,000 19,000 21,000 21,000 60,000 8,000 14,000 8,000 17,000 11,000 133,000 25,000 43,000 23,000