The Village of Seaside Pines prepared the following General Fund Trial Balance as of December 31, 2017, the last day of its fiscal year. Control accounts are used for budgetary entries.

2. Prepare the Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund for the year ended December 31.

3. Prepare the Fund Balance section of the December 31 Balance Sheet assuming there are no restricted or committed net resources and the encumbrances are for captial addtions.

Debits $ 19,000 Allowance for Uncollectible Taxes 494,000 Budgetary Fund Balance Due from Capital Projects Fund Due to Debt Service Fund Estimated Revenue (Control) Estimated Other Financing Uses (Control) General Government Expenditures 195,000 55,000 491,000 Public Safety Expenditures Budgetary Fund Balance- Reserve for Encumbrances Tax Anticipation Note Payable Transfer Out (to Internal Service Fund) 63,000 100,000 2 140,000 $1.469,000 $1,469,000