governmental 461036
The following is a pre-closing trial balance for sun city’s General fund as of June 30, 2009:
Debit Credit
Cash 116,500
Taxes Receivable-Current 29,000
Estimated uncollectible current taxes 3,000
Accounts Payable 7,800
Due to other funds 5,500
Tax anticipation notes payable 50,000
Reserve for encumbrances 5,000
budgetary fund balance 1000
Fund Balance 70,200
Estimated Revenues 100,000
Revenues 102,000
Appropriations 99,000
Encumbrances 5,000
Expenditures 93,000
Totals 343,500 343,500
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governmental 461036
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(1) Providde the entries to close the budgetary and operating statement accounts.
(2) What is the fund balance as of June 30, 2009 after all closing entries have been made? Show your work.”
(3) what is the total fund balance as of june 30
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