The governmental funds of the City of Westchester report $549,000 in assets and $174,000 in liabilities. The following are some of the assets that the government reports. Prepaid items$14,500. Cash from a bond issuance that must be spent within the school system according to the bond indenture$85,000. Supplies$6,150. Investments have given by a citizen that will be sold soon with the proceeds used to beautify a public park$49,000. Cash that the assistant director of finance designated for use in upgrading the local roads$50,000. Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$55,250. Cash that the city council (the highest level of decision-making authority in the government) voted to use in renovating a school gymnasium$86,500. On a balance sheet for the governmental funds, what fund balance amounts should the City of Westchester report?