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The City of Stromfield Had the Following Partial List of Preclosing

Question 103

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The City of Stromfield had the following partial list of preclosing account balances in its General Fund as of June 30, 2009.
 Debits  Credits  Appropriations Control $3,000,000 Budgetary Fund Balance 500,000 Reserve for Encumbrances 102,000 Due to Other Funds 35,000 Encumbrances Control 102,000 Estimated Other Financing Uses Control 300,000 Estimated Revenues Control 3,550,000 Expenditures Control 2,798,000 Fund Balance-Unreserved 297,000 Other Financing Uses Control-Transfers Out 309,000 Revenues Control 3,750,000 Taxes Receivable-Delinquent 75,000 Vouchers Payable 275,000\begin{array} { |l | r | r|} \hline & \underline { \text { Debits } } & { \underline { \text { Credits } } } \\ \text { Appropriations Control } &&\$ 3,000,000\\\text { Budgetary Fund Balance } & &500,000 \\\text { Reserve for Encumbrances } & & 102,000\\\text { Due to Other Funds } & &35,000 \\\text { Encumbrances Control } & 102,000 & \\\text { Estimated Other Financing Uses Control } & & 300,000 \\\text { Estimated Revenues Control } & 3,550,000 & \\\text { Expenditures Control } & 2,798,000 & \\\text { Fund Balance-Unreserved } & & 297,000\\\text { Other Financing Uses Control-Transfers Out } & 309,000 & \\\text { Revenues Control } & & 3,750,000\\\text { Taxes Receivable-Delinquent } & 75,000& \\\text { Vouchers Payable } & &275,000\\\hline\end{array}


Required: Prepare, in good form, a Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund for the year ended June 30, 2009.

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blured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageCITY OF STROMFIELD
blured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageGENERAL FUND
blured imageblured imageblured imageblured imageblured imageblured imageblured imageblured imageSTATEMEN...

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