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The following unadjusted trial balances are for the governmental funds of the City of Copeland. General Fund Debit Credit Cash $ 19,000 Taxes Receivable 202,000

The following unadjusted trial balances are for the governmental funds of the City of Copeland.

General Fund Debit Credit
Cash $ 19,000
Taxes Receivable 202,000
Allowance for Uncollectible Taxes $ 2,000
Vouchers Payable 24,000
Due to Debt Service Fund 10,000
Unavailable Revenues 16,000
Encumbrances Outstanding 9,000
Fund BalanceUnassigned 103,000
Revenues 176,000
Expenditures 110,000
Encumbrances 9,000
Estimated Revenues 190,000
Appropriations 171,000
Budgetary Fund Balance 19,000
Totals $ 530,000 $ 530,000

Debt Service Fund Debit Credit
Cash $ 8,000
Investments 51,000
Taxes Receivable 11,000
Due from General Fund 10,000
Fund BalanceCommitted $ 45,000
Revenues 20,000
Other Financing SourcesOperating Transfers In 90,000
Expenditures 75,000
Totals $ 155,000 $ 155,000

Capital Projects Fund Debit Credit
Cash $ 70,000
Special Assessments Receivable 90,000
Contracts Payable $ 50,000
Unavailable Revenues 90,000
Encumbrances Outstanding 16,000
Fund BalanceUnassigned 0
Other Financing Sources 150,000
Expenditures 130,000
Encumbrances 16,000
Estimated Other Financing Sources 150,000
Appropriations 150,000
Totals $ 456,000 $ 456,000

Special Revenue Fund Debit Credit
Cash $ 14,000
Taxes Receivable 41,000
Inventory of Supplies 4,000
Vouchers Payable $ 25,000
Grant Revenues Collected in Advance 3,000
Fund BalanceNonspendable 4,000
Encumbrances Outstanding 3,000
Fund BalanceUnassigned 19,000
Revenues 56,000
Expenditures 48,000
Encumbrances 3,000
Estimated Revenues 75,000
Appropriations 60,000
Budgetary Fund Balance 15,000
Totals $ 185,000 $ 185,000

Based on the information presented for each of these governmental funds, answer the following question:

a. How much more money can city officials expend or commit from the General Fund during the remainder of the current year without amending the budget?

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