The governmental funds of the City of Westchester report $583,500 in assets and $161,000 in liabilities. The following are some of the assets that the government reports.

• Prepaid items$14,300.
• Cash from a bond issuance that must be spent within the school system according to the bond indenture$127,000.
• Supplies$7,750.
• Investments given by a citizen that will be sold soon with the proceeds used to beautify a public park$51,500.
• Cash that the assistant director of finance designated for use in upgrading the local roads$46,000.
• Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$63,250.
• Cash that the city council (the highest level of decision-making authority in the government) voted to use in renovating a school gymnasium$83,250.

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