POST CLOSING
TRIAL BALANCE -- GENERAL CAPITAL FUND
AS AT DECEMBER 31, 2025
Scroll horizontally to view all columns.
| Title of Account | Debit | Credit |
|---|---|---|
| PREVIOUS PAGE TOTALS | 42,164,700.39 | 6,187,650.62 |
| BOND ANTICIPATION NOTES PAYABLE | 6,434,000.00 | |
| GENERAL SERIAL BONDS | 9,620,000.00 | |
| TYPE 1 SCHOOL BONDS | - | |
| LOANS PAYABLE | 1,926,553.13 | |
| CAPITAL LEASES PAYABLE | 120,085.42 | |
| RESERVE FOR CAPITAL PROJECTS | ||
| RESERVE FOR GRANTS RECEIVABLE | 1,539,377.82 | |
| RESERVE FOR PAYMENT OF FUTURE DEBT SERVICE | 1,246,902.49 | |
| IMPROVEMENT AUTHORIZATIONS: | ||
| FUNDED | 8,775,672.46 | |
| UNFUNDED | 2,072,826.82 | |
| ENCUMBRANCES PAYABLE | 2,724,471.51 | |
| RESERVE TO PAY BANS | ||
| CAPITAL IMPROVEMENT FUND | 1,236,911.83 | |
| DOWN PAYMENTS ON IMPROVEMENTS | - | |
| CAPITAL FUND BALANCE | 280,248.29 | |
| 42,164,700.39 | 42,164,700.39 |
Sheet 8.1