Various funds and account groups. The following information relates to Dell City, whose first fiscal year ended December 31, 2019. Assume Dell has only the long-term debt as specified below and only...

Various funds and account groups. The following information relates to Dell City, whose first fiscal year ended December 31, 2019. Assume Dell has only the long-term debt as specified below and only the funds necessitated by the following information.

1. General fund:

a. There were no amendments to the budget as originally adopted.

b. No property taxes receivable have been written off, and the allowance for uncollectibles balance is unchanged from the initial entry at the time of the original tax levy.

c. There were no encumbrances outstanding at December 31, 2019.