(Classification of fund balance) The General Fund of Attmore County has a total fund balance of $850,000 at December 31, 2013. Based on the following data, prepare the fund balance section of its General Fund balance sheet.

1. Attmore uses the purchases method to record supplies acquisitions. Attmore considers its yearend inventory of $112,000 to be material.

2. During the year, the General Fund loaned the Internal Service Fund $100,000. The loan will be fully repaid to the General Fund in 3 years.

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3. The General Fund received a federal grant of $100,000 to help Attmore plan for anti-terrorism activities. The grant has no time restrictions. At year-end, the General Fund had unspent resources of $40,000 under the grant.

4. In accordance with the authority delegated to him, the Attmore County manager decided to set aside $75,000 of the fund balance of the General Fund for future spending to upgrade its computer systems.