I cannot get my balance sheet to balance out. I have completed the Journal Entries and Statement of Revenues, Expenditures, and Changes in Fund Balances. I’m trying to complete the balance sheet but cannot get it to balance. I’m not sure if my Liabilities and Fund Balance figures is correct.

The Village of Green Bay received a gift of $3,000,000 from a local resident on April 1, 2017 and signed an agreement that the funds would be invested permanently and that the income would be used to maintain the city cemetery. The following transactions took place during the year ended December 31, 2017.