Post Utme Ims U 2019 Accounting Question 14

A government agency uses a fund accounting system. The agency has two funds: General Fund and Special Revenue Fund. The General Fund has the following accounts: Cash, Accounts Receivable, and Accounts Payable. The Special Revenue Fund has the following accounts: Cash, Accounts Receivable, and Capital Outlay. The agency's trial balance at the end of the year shows the following balances: General Fund Cash ₦50,000, General Fund Accounts Receivable ₦20,000, General Fund Accounts Payable ₦10,000, Special Revenue Fund Cash ₦30,000, Special Revenue Fund Accounts Receivable ₦15,000, and Special Revenue Fund Capital Outlay ₦25,000. What is the total amount of assets on the balance sheet?