A general ledger trial balance for Any City contained the following balances at June 30, 2011, 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.