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Use the Following Information to Answer Bellow Questions
Bellow Is

Question 80

Multiple Choice

Use the following information to answer bellow Questions
bellow is the preclosing trial balance of a county's general fund at year-end:
 Dr  Cr  Cash 45,000 Property taxes receivable 180,000 Due from other funds 25,000 Estimated revenues 2,300,000 Operating expenditures 1,963,000 Capital outlay 120,000 Debt service: Principal 50,000 Debt service: Interest 140,000 Transfersout 29,000 Allowance for unco llectible property taxes $150,000 Accounts payable 45,000 Due to other funds 22,000 Appropriations 2,275,000 Estimated other financing uses 30,000 Property tax revenues 2,295,000 Fund balance-unassigned 35,000$4,852,000$4,852,000\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}
-On the general fund operating statement, what are total expenditures?


A) $2,302,000
B) $2,273,000
C) $2,103,000
D) $2,223,000

Correct Answer:

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