The following is selected information for the general fund of the Village of Hampton for 2021: Total assets at December 31, 2021, reported on the general fund balance sheet (included in the total for assets is $7,000 for office supplies and $15,000 for an advance to the water utility enterprise fund that is due in its entirety in 2025); Total liabilities at December 31, 2021, reported on the general fund balance sheet Total deferred inflows of resources at December 31, 2021, reported on the general fund balance sheet Fund balance, December 31, 2021, reported on the general fund statement of revenues, expenditures, and changes in fund balance Additional information as of December 31, 2021: $252,000 82,000 18,400 151,600 The Village received a cash grant of $76,000 from the Department of Homeland Security during 2021. The purpose of the grant was to train the Village's police force to combat terrorism. The grant has no time restrictions. The Village spent $68,000 of the grant during 2021. The Village Board passed an ordinance to use $24,000 of the Village's current financial resources at December 31, 2021, to hire an engineering firm to do a study of the cost to repair the Village's roads and bridges; *Based on the authority granted to the finance director by the Village Board, the finance director decided that it would be fitting to honor the military veterans living in the Village with a bronze memorial military figurine displayed in front of the Village hall. The estimated cost of the memorial is $11,000, and the finance director intends to contract the work to a local artist in 2022. Current financial resources at December 31, 2021, will be used to fund the project. Required: Prepare the fund balance section of the general fund balance sheet for the Village of Hampton at December 31, 2021.