The schedule that follows reports the beginning balances and activity during the year in a town’s supplies fund (a governmental fund). The government accounts for supplies on a purchases basis (in thousands). Fund balance (unassigned),

January 1 $ 400

Fund balance, assigned

(encumbrances), January 1 $240

Fund balance, nonspendable

(inventory), January 1 $170

Total fund balance, January 1 $ 810

Appropriations (for purchases of supplies) $3,400

Estimated revenues 3,200

Actual revenues 3,300

Supplies ordered 3,160

Supplies received 3,360

Supplies paid-for 2,800

Supplies used 3,280

1. Compute the following (and show your computations):

a. Fund balance, nonspendable (inventory), December 31

b. Fund balance, assigned (encumbrances), December 31

c. Fund balance (unassigned), December 31