The information below shows the unadjusted trial balance for the general fund of the Village of Stoneville as of December 31, 2021. + Accounts Debits Credits Cash 204,000 Property taxes receivable 20,000 Vouchers payable 44,000 Accrued salaries payable 16,000 Due to other governments 14,000 Fund balance 275,000 Expenditures-general government 1,082,000 Expenditures-public safety 1,649,000 Expenditures-economic development 246,000 Expenditures-culture and recreation 140,000 Revenues-taxes 2,200,000 Revenues-permits and licenses 610,000 Revenues-intergovernmental 144,000 Revenues-fines and forfeits 38,000 Estimated revenues-taxes 2,240,000 Estimated revenues-permits and licenses 600,000 Estimated revenues-intergovernmental 180,000 Estimated revenues-fines and forfeits 44,000 Budgetary fund balance 120,000 Appropriations-general government 1,090,000 Appropriations-public safety 1,700,000 Appropriations-economic development 250,000 Appropriations-culture and recreation 144,000 Encumbrances: public safety-contractual services 8,000 Budgetary fund balance reserved for encumbrances 8,000 Totals 6,533,000 6,533,000 Additional information: At December 31, 2021, the State treasurer is holding $26,000 of sales taxes and $18,000 of income taxes that will be remitted to the Village no later than February 28, 2022. > Revenues from property taxes, as well as revenues from all other sources in the general fund, use the same time period for "availability." Appropriations lapse at the end of the year. Required: A. Prepare the statement of revenues, expenditures, and changes in fund balance for the general fund of the Village of Stoneville for the year ended December 31, 2021. B. Prepare the balance sheet for the general fund of the Village of Stoneville at December 31, 2021. All of the fund balance is unassigned. The information below shows the unadjusted trial balance for the general fund of the Village of Stoneville as of December 31, 2021. + Accounts Debits Credits Cash 204,000 Property taxes receivable 20,000 Vouchers payable 44,000 Accrued salaries payable 16,000 Due to other governments 14,000 Fund balance 275,000 Expenditures-general government 1,082,000 Expenditures-public safety 1,649,000 Expenditures-economic development 246,000 Expenditures-culture and recreation 140,000 Revenues-taxes 2,200,000 Revenues-permits and licenses 610,000 Revenues-intergovernmental 144,000 Revenues-fines and forfeits 38,000 Estimated revenues-taxes 2,240,000 Estimated revenues-permits and licenses 600,000 Estimated revenues-intergovernmental 180,000 Estimated revenues-fines and forfeits 44,000 Budgetary fund balance 120,000 Appropriations-general government 1,090,000 Appropriations-public safety 1,700,000 Appropriations-economic development 250,000 Appropriations-culture and recreation 144,000 Encumbrances: public safety-contractual services 8,000 Budgetary fund balance reserved for encumbrances 8,000 Totals 6,533,000 6,533,000 Additional information: At December 31, 2021, the State treasurer is holding $26,000 of sales taxes and $18,000 of income taxes that will be remitted to the Village no later than February 28, 2022. > Revenues from property taxes, as well as revenues from all other sources in the general fund, use the same time period for "availability." Appropriations lapse at the end of the year. Required: A. Prepare the statement of revenues, expenditures, and changes in fund balance for the general fund of the Village of Stoneville for the year ended December 31, 2021. B. Prepare the balance sheet for the general fund of the Village of Stoneville at December 31, 2021. All of the fund balance is unassigned