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The governmental funds of the City of Westchester report $592,500 in assets and $215,000 in liabilities. The following are some of the assets reported by this government.
Prepaid items-$7,500.Cash from a bond issuance that must be spent within the school system according to the bond indenture-$107,000.Supplies-$6,200.Investments given by a citizen that will be sold with the proceeds used to beautify a public park-$41,000.Cash that the assistant director of finance has designated for use in upgrading the local roads-$46,500.Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers-$77,250.Cash that the city council (the highest level of authority in the government) has voted to use to renovate a school gymnasium-$65,000.
Problem 1: On a balance sheet for the governmental funds, what fund balance amounts will be reported by the City of Westchester?
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