WILSON STATE COLLEGEPre-closing Trial BalanceJune 30, 2017 (000s omitted)

Debits

Credits

Cash and Cash Equivalents

$3,278

Investments

$29,387

Accounts Receivable

$1,957

Allowance for Uncollectible Receivables

$137

Due from State

$79,626

$869

Cash and Cash Equivalents–Restricted

$6,716

Investments–Restricted

$71,883

Depreciable Capital Assets

$184,620

Accumulated Depreciation

$28,850

Nondepreciable Assets

$89,481

Accounts Payable

$2,306

Accrued Liabilities

$2,039

Unearned Revenue

$13,789

Compensated Absences

$1,538

Bonds Payable

$92,116

$37,662

Net Position–Net Investment in Capital Assets

$158,715

Net Position–Restricted for Debt Service–Expendable

$1,157

Net Position–Restricted for Capital Projects–Expendable

$49,272

Net Position – Restricted for Endowment–Nonexpendable

$39,959

Net Position–Unrestricted

$36,559

Tuition and Fees

$30,095

Tuition and Fees Discount and Allowances

$7,565

Grants and Contracts Revenue

$18,196

Auxiliary Enterprise Sales

$14,595

Investment Income

$1,745

State Appropriations

$44,894

Capital Appropriations

$12,785

Institutional Support Expenses

$26,268

Academic Support Expenses

$58,940

Scholarships and Fellowships Expense

$7,664

Depreciation Expense

$5,580

Interest Expense

$378

Auxiliary Enterprise Expenses

$12,197

Totals

$586,409

$586,406

Information on Cash and Cash Equivalents Activity

Beginning Cash Balance

$8,067

Received Tuition and Fees (net)

$23,609

Received Grants and Contracts

$12,940

Received from Auxiliary Enterprises

$13,765

Payments to Employees

$58,220

Payments to Vendors

$21,711

Payments to Students for Scholarships and Fellowships

Received State Appropriations

39,894

Received Capital Appropriations

20,540

Purchase of Capital Assets

20,634

Interest Paid on Debt

2,095

Interest Income

1,503