The General Fund of Attmore County has a total fund balance of $$1,105,000.$ The total includes the $4$ items shown below. Taking account of those $4$ items, prepare the fund balance section of its General Fund

balance sheet.

Attmore uses the purchases method to record supplies acquisitions. Attmore considers its year$-$end inventory of $$145,600$ to be material.

During the year, the General Fund loaned the Internal Service Fund $$130,000.$ The loan will be fully repaid to the General Fund in $3$ years.

The General Fund received a federal grant of $$130,000$ to help Attmore plan for anti$-$terrorism activities. The grant has no time restrictions. At year$-$end, the General Fund had unspent resources of $$52,000$ under

the grant.

In accordance with the authority delegated to him, the Attmore County manager decided to set aside $$75,000$ of the fund balance of the General Fund for future spending to upgrade its computer systems.