The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records:

Based on the information presented for each of these governmental funds, answer the following questions:
a. How much more money can city officials expend or commit from the general fund during the remainder of the current year without amending the budget?
b. Why does the capital projects fund have no construction or capital asset accounts?
c. What does the $150,000 Appropriations balance found in the capital projects fund represent?
d. Several funds have balances for Encumbrances and Encumbrances Outstanding. How will these amounts be accounted for at the end of the fiscal year?
e. Why does the Fund Balance€”Unassigned account in the capital projects fund have a zero balance?
f. What are possible explanations for the $150,000 Other Financing Sources balance found in the capital projects fund?
g. What does the $75,000 balance in the Expenditures account of the debt service fund represent?
h. What is the purpose of the Special Assessments Receivable found in the capital projects fund?
i. In the special revenue fund, what is the purpose of the Fund Balance€”Nonspendable account?
j. Why does the debt service fund not have budgetary accountbalances?

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General Fund Debit Credit 19,000 202,000 Cash Taxes Receivable Allowance for Uncollectible Taxes Vouchers Payable Due to Debt Service Fund Unavailable Revenues Encumbrances Outstanding Fund Balance-Unassigned Revenues Expenditures Encumbrances Estimated Revenues Appropriations. Budgetary Fund Balance S 2,000 24,000 10,000 16,000 9,000 103,000 176,000 : 110,000 9,000 190,000 171,000 19,000 $530,000 Totals . $530,000 Debt Service Fund Debit Credit S 8,000 ash Investments Taxes Receivable Due from General Fund Fund Balance-Committed Revenues Other Financing Sources-Operating Transfers In. Expenditures . .. 51,000 11,000 10,000 45,000 20,000 90,000 75,000 Totals $155,000 $155,000