The Unadjusted Trial Balance for the General Fund of the City

Essay

The unadjusted trial balance for the general fund of the City of Jordan at June 30, 2014 is as follows:
Supplies on hand at June 30, 2014 totaled $17,000. The $18,000 encumbrance relates to equipment ordered but not received by fiscal year-end.
Required:
Prepare a balance sheet for the general fund of the City of Jordan at June 30, 2014.