The governmental funds of the City of Westchester report $526,500 in assets and $154,000 in liabilities. The following are some of the assets that the government reports.

• Prepaid items$12,600.
• Cash from a bond issuance that must be spent within the school system according to the bond indenture$104,500.
• Supplies$8,550.
• Investments given by a citizen that will be sold soon with the proceeds used to beautify a public park$56,000.
• Cash that the assistant director of finance designated for use in upgrading the local roads$41,500.
• Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$65,750.
• Cash that the city council (the highest level of decision-making authority in the government) voted to use in renovating a school gymnasium$63,000.

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