A general ledger trial balance for Any City contained the following balances at June 30, 2013, just before closing entries were made:
Due from other funds ........................................ $600
Fund balance-unassigned .................................. 3,000
Estimated revenues .......................................... 18,000
Revenues ....................................................... 17,380
Appropriations ................................................ 17,500
Expenditures-current year ............................... 16,450
Expenditures-prior year ................................... 1,900
Encumbrances ................................................. 1,000
Nonreciprocal transfer in ...................................... 3,200
Reserve for encumbrances .................................. 1,000
Reserve for encumbrances-prior year .................... 2,000
REQUIRED:
Prepare the necessary closing entries.