The preclosing trlal balance at December 31,201. for Innn winw. inventories and the lapsing method of accounting for encumbrances Fund Balance-Assigned for Encuhbrances: Fund Balance-unassigned Required: $28,09096,000 Prepare a general fund-only statement of revenues, expenditures, and changes in fund balance for fiscal 201 Note: Amounts to be deducted should be Indicated with o minus sign