The Village of Lake George's General Fund has the following net resources at December 31, 2017

$9,600 of prepaid insurance

$ 25,000 of property taxes receivable - currently due and expected to be collected within 60 days

$325,000 rainy day fund approved by the township governing board

$82,500 of supplies inventory

$33,000 government grant for city park maintenance

$10,000 contractual obligations for the purchase of park fixtures

$200,000 to be used to fund government operations in the future

Required: Prepare the fund balance section of the Balance Sheet