The information below pertains to the debt service fund for the Village of Greenville for the year ended December 31, 2021: Fund balance restricted at December 31, 2020 Property tax levy for 2021 to service general obligation bonds Estimated revenue from property taxes in the debt service fund budget for 2021 Property taxes collected during 2021 Property taxes expected to be collected from 1/1/22 to 3/1/22 Investment in U.S. treasury bills as of 12/31/21 Cash at 12/31/21 Matured interest paid during 2021 Matured bond principal paid during 2021 Interest income from treasury bills for 2021 (includes $300 of accrued interest that will be received in February, 2022) Fiscal fees incurred during 2021 $ 52,500 83,500 82,000 79,000 3,000 51,000 ? 45,000 30,000 2,500 4,000 Fiscal fees paid during 2021 Accrued but unmatured interest on bonds at 12/31/21 Bond principal that will mature in April, 2022 Transfer in from a terminated capital projects fund during 2021 Required: Prepare the balance sheet for the debt service fund as of December 31, 2021. 3,000 6,000 20,000 8,000