The governmental funds of the City of Westchester report $$541,000$ in assets and $$156,000$ in liabilities. The following are some of the

assets that the government reports.

Prepaid items$-$ $$10,900$

Cash from a bond issuance that must be spent within the school system according to the bond indenture$-$ $$89,500$

Supplies$-$$$8,800$

Investments given by a citizen that will be sold soon with the proceeds used to beautify a public park$-$ $$36,750$

Cash that the assistant director of finance designated for use in upgrading the local roads$-$$$60,750$

Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$-$ $$55,750$

Cash that the city council $($the highest level of decision$-$making authority in the government$)$ voted to use in renovating a school

gymnasium$-$$$86,000$

Required:

On a balance sheet for the governmental funds, what fund balance amounts should the City of Westchester report?