The pre-closing account balances of the general fund of the City of Batavia on June 30, 2015, were as follows:

Debits

Cash...............................................$80,000

Taxes receivable-delinquent..................160,000

Due from County..................................18,000

Estimated revenues...........................1,000,000

Expenditures.....................................940,000

Nonreciprocal transfers out......................10,000

Encumbrances.....................................20,000

.................................................$2,228,000

Credits

Allowance for uncollectible taxes-delinquent........$30,000

Vouchers payable............................................58,000

Notes payable................................................60,000

Reserve for encumbrances..................................20,000

Fund balance-unassigned................................120,000

Revenues.....................................................980,000

Appropriations..............................................960,000

............................................................$2,228,000

The fund balance-unassigned at the beginning of the year was $80,000, and there were no carryover encumbrances at the beginning of the fiscal year. The end of year encumbrances are a result of enabling legislation.

REQUIRED

1. Prepare a statement of revenues, expenditures, and changes in total fund balance for the year ended June 30, 2015.

2. Prepare a general fund balance sheet at June 30, 2015.