The preclosing account balances of the general fund of the City of Batavia on June 30, 2015, were a follows: Debits Cash 80000 taxes recievable - deliquent 160000 due from county 18000 estimated revenues 1000000 expenditures 940000 nonreciprocal transfers out 10000 encumbrances 20000 2228000 Credits allowance for uncollectible taxes - deliquent 30000 vouchers payable 58000 notes payable 60000 reserve for encumbrances 20000 fund balance - unassigned 120000 revenues 980000 appropriation 960000 2228000 The fund balance - unassigned at the beginning of the year was $80,000, and there were no carryover encumbrances at the beginning of the fiscal year. The end of year encumbrances are a result of enabling legislation. 1. Prepare a statement of revenues, expenditures, and changes in total fund balance for the year ended June 30, 2015. 2. Prepare a general fund balance sheet at June 30, 2015