Use the Following Information to Answer Bellow Questions
Bellow Is

Use the following information to answer bellow Questions
bellow is the preclosing trial balance of a county's general fund at year-end:
$$\begin{array} { | l | r | r | } \hline & { \text { Dr } } & { \text { Cr } } \\\hline \text { Cash } & { 45,000 } & \\\hline \text { Property taxes receivable } & 180,000 & \\\hline \text { Due from other funds } & 25,000 & \\\hline \text { Estimated revenues } & 2,300,000 & \\\hline \text { Operating expenditures } & 1,963,000 & \\\hline \text { Capital outlay } & 120,000 & \\\hline \text { Debt service: Principal } & 50,000 & \\\hline \text { Debt service: Interest } & 140,000 & \\\hline \text { Transfersout } & 29,000 & \\\hline \text { Allowance for unco llectible property taxes } & & \$ 150,000 \\\hline \text { Accounts payable } & & 45,000 \\\hline \text { Due to other funds } & & 22,000 \\\hline \text { Appropriations } & & 2,275,000 \\\hline \text { Estimated other financing uses } & & 30,000 \\\hline \text { Property tax revenues } & & 2,295,000 \\\hline \text { Fund balance-unassigned } & & 35,000 \\\hline & \underline { \underline { \$ 4,852,000 } } & \underline { \underline { \mathbf { \$ 4 , 8 5 2 , 0 0 0 } } } \\\hline\end{array}$$
-The general fund's year-end balance sheet will report total liabilities of:

A) $ 45,000
B) $195,000
C) $ 67,000
D) $217,000