Please help me with the two parts that are marked incorrect.

The preclosing trial balance at December 31, 20X1, for Lone Wolf's general fund follows. Cash Property Taxes Receivable-Delinquent Allowance for Uncollectibles-Delinquent Due from Other Funds Vouchers Payable Due to Other Funds Fund Balance-Unassigned Property Tax Revenue Miscellaneous Revenue Expenditures Other Financing Uses-Transfer Out Estimated Revenues Control Appropriations Control Estimated Other Financing Uses-Transfer Out Encumbrances Budgetary Fund Balance-Assigned for Encumbrances Budgetary Fund Balance-Unassigned Total Debit Credit $ 96,000 104,600 $ 7,100 14,200 67,000 8,700 118,000 1,140,000 38,000 1,135,000 29,000 1,227,000 1,155,000 29,000 40,000 40,000 43,000 $ 2,645,800 $2,645,800 Lone Wolf uses the purchase method of accounting for inventories and the lapsing method of accounting for encumbrances. Required: a. Prepare the closing entries for the general fund. (If no entry is required for a transaction/event, select "No journal entry requi in the first account field.) Answer is complete and correct. No Event General Journal Debit Credit Appropriations control Estimated other financing uses-transfer out Budgetary fund balance-unassigned Estimated revenues control 1,155,000 29,000 43,000 1,227,000 2 40,000 Budgetary fund balance-assigned for encumbrances Encumbrances 40,000 GOOOOOOOOOOO 40,000 Fund balanceunassigned Fund balance-assigned for encumbrances 40,000 1,140,000 38,000 Property tax revenue Miscellaneous revenue Expenditures Fund balance-unassigned 1,135,000 43,000 29.000 Fund balance-unassigned Other financing uses transfer out 29,000 b. Prepare a general fund-only balance sheet at December 31, 20X1. (Follow the same sequence shown in the problem statement to select the appropriate answers. Amounts to be deducted should be indicated with minus sign.) X Answer is not complete. LONE WOLF General Fund Balance Sheet December 31, 20X1 Assets Cash Property taxes receivable-delinquent Allowance for uncollectibles-delinquent Due from other funds $ 96,000 $ 104,600 (7,100) 97,500 193,500 $ 67,000 8,700 Total Assets Liabilities and Fund Balance Vouchers payable Due to other funds Fund Balance: Spendable: Assigned to: Encumbrances Unassigned x $ 40,000 43,000 X 83,000 Total Liabilities and Fund Balance 158,700