The Village of Seaside Pines prepared the following General Fund Trial Balance as of De 31, 2017, the last day of its fiscal year. Control accounts are used for budgetary entries The Village of Seaside Pines General Fund Trial Balance As of December 31, 2017 Debits Credits Accounts Payable $ 19,000.00 Allowance for Uncollectile Taxes 12,000.00 Appropriations (Control) 494,000.00 Budgetary Fund Balance 5,000.00 Cash $ 175,000.00 Deferred Infows - Property Taxes 38,000.00 Due from Capital Projects Fund 5,000.00 Due to Debt Services Fund 17,000.00 Encumbrances 63,000.00 Estimated Revenue (Control) 534,000.00 Estimated Other Financing Uses (Control) 35,000.00 General Government Expenditures 195,000.00 Other Revenues 55,000.00