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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

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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 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 Balance-Unassigned 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 Credit S Debt Service Fund Cash Investments Taxes Receivable Due from General Fund Fund Balance Committed Revenues Other Financing Sources-Operating Transfers In Expenditures Totala Debit 8,000 51,000 11,000 10,000 $ 45,000 20,000 90,000 25,000 9155,000 $ 155,000 Credit 5 Dobit 70,000 90,000 Capital Project Fund Cast Special Assamento Receivable Contracts Payable Unavailable Ravenues Encumbrancos Outstanding Fund Balance Unassigned Other Financing Sources Expenditures Encumbrances Estimated Other Financing Source Appropriations Totals $50,000 90,000 16,000 O 150,000 130,000 16,000 150,000 $ 456,000 350,000 8456,000 Credit Debit 14,000 41,000 4,000 Special Revenge Fund Cash Taxos Receivable Inventory of Supplies Vouchern Payable Grant Rovence Collected in Advance und Halance-Nonspendablo Entrancos Outstanding Fund Balanco-Unaasignad Rovaru Expenditures Encumbranes Batmated Revenues Appropriations Budgetary Fund Balance Totala $ 25,000 3.000 4.000 3,000 19.000 56,000 48,000 3,000 75,000 60,000 15.000 105,000 105,000 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 balance

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