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The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records General Fund Credit Debit

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The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records General Fund Credit Debit $ 19,000 202,000 Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriation:s Budgetary Fund Balance $ 2,000 24,000 10,000 16,000 9,000 103,000 176,000 110,000 9,000 190,000 171,000 19,000 $ 530,000 Totals 530,000 Debt Service Fund Debit Credit Cash Investments Taxes Receivable Due fromGeneral Fund Fund Balance-Committed Revenues Other Financing Sources-Operating Transfers In Expenditures $ 8,000 51,000 11,000 10,000 $ 45,000 20,000 90,000 75,000 $ 155,000 Totals $ 155,000 Capital Projects Fund Debit $70,000 Credit Cash Special Assessments Receivable Contracts Payable Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Sources Appropriations 90,000 $ 50,000 90,000 16,000 150,000 130,000 16,000 150,000 150,000 $456,000 Totals $ 456,000 Special Revenue Fund Debit Credit Cash Taxes Receivable Inventory of Supplies Vouchers Payable Grant Revenues Collected in Advance Fund Balance-Nonspendable Encumbrances Outstanding Fund Balance-Restricted Revenues Expenditures Encumbrances Estimated Revenues Appropriations Budgetary Fund Balance 14,000 41,000 4,000 $ 25,000 3,000 4,000 3,000 19,000 56,000 48,000 3,000 75,000 60,000 15,000 185,000 Totals 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? Available fund alanc

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