Following is the preclosing trial balance for the General Fund of the City of Doyle.

Required:
Prepare in general journal form the closing entries for the General Fund of DoyleCity.

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Doyle City The General Fund General Ledger Trial Balance December 31. 2013 Cash Certificates of Deposit Due from State Government Due from Other Funds Taxes Receivable Estimated Revenue Expenditures Encumbrances Transfers to Other Funds Expenditures-2012 Estimated Uncollectible Taxes Vouchers Payable Due to Other Funds Unreserved Fund Balance Reserve for Encumbrances Reserve for Encumbrances -2012 Appropriations Revenue Transfers from Other Funds $ 400,000 350,000 112,000 30,000 774,000 3,110,000 1,960,000 734,000 90,000 55,000 30,000 64,000 27,000 760,000 734,000 50,000 2,700,000 3,210,000 40,000 7,615,000 $7,615,000