The preclosing trial balance for the general fund of Graystone county is given below: 1. At year-end, $250,000 in uncollected taxes are expected to be collected within 60 days. The remainder are considered uncollectible. 2 A physical count of inventory revealed $170,000 of supplies on hand. The county uses the consumption method. 3. Assigned fund balance consists of outstanding encumbrances at year-end. Required a. Prepare all year-end adjusting and closing entries for Graystone County's general fund. b. Prepare a year-end balance sheet for Graystone County's general fund