1. The unadjusted trial balance for the general fund of the Muscat City as on June 30, 2014, is as follows: Debits Accounts receivable Cash $ 90,000 110,000 19,000 18,000 Due from agency fund Encumbrances Estimated revenues 1,250,000 Expenditures 1,090,000 Taxes receivable 175,000 Credits Allowance for doubtful accounts 15,000 Allowance for uncollectible taxes 35,000 Appropriations 1,180,000 Due to internal service fund 51,000 Fund balance - unassigned 52,000 Reserve for encumbrances 18,000 Revenues Taxes received in advance 1,130,000 22,000 249,000 Vouchers payable Supplies on hand at June 30, 2014, totaled $17,000. The $18,000 encumbrance relates to equipment ordered but not received by fiscal year-end. Required: Prepare a balance sheet for the general fund of Muscat City at June 30, 2014