The pre-closing trial balance for the general fund of Lancaster Company at December 31, 2016 is given below. Debit Credit Cash $362,000 Taxes receivable 113,000 Estimated revenues 1,290,000 Estimated other financing sources 60.000 Expenditure 1,015,000 Transfers out 20,000 Capital Outlay 25,000 Debt service-principal 2,000 Debt service-interest 8,000 Allowance for uncollectible taxes $ 45,000 Accounts payable 50,000 Property tax revenues 950.000 Other revenues 400,000 Proceeds from bonds 50,000 Transfers in 8,000 Appropriations 1,085,000 Estimated other financing uses 22,000 Fund balance----unassigned 285.000 Totals $2,895,000 $2,895,000 Total expenditures reported on 2016 statement of revenues, expenditures and changes in fund balance are