The Town of Weston has a Water Utility Fund with the following trial balance as of July $1,2023,$ the first day of the fiscal year:

$\backslash$table$[[,$Debits,Credits$],[$Cash$,$$$220,000,],[$Customer accounts receivable,$200,000,],[$Allowance for uncollectible accounts,,$],[$Mestrials and supplies,$120,000,],[$Utility plant in service,$280,000,],[$Accumulated depreciation$-$utility plant,$7,000,000,],[$Construction work in progress,,$2,600,000$