What was the amount of fund balance—unassigned at the beginning of the year, before the budget entry?

Here is the preclosing December 31, 2017 trial balance for the general fund of Lancaster County:

a. \($20,000\)

b. \($42,000\)

c. \($80,000\)

d. \($102,000\)

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Cash.. Taxes receivable. Estimated revenues Estimated other financing sources. General expenditures... Capital outlay. Debt service: principal payments. Debt service: interest payments.. Transfers out Due from other funds Allowance for uncollectible taxes.. Accounts payable.. Due to other funds Property tax revenues Speeding ticket revenues. Transfers in. Bond proceeds.. Appropriations Estimated other financing uses Fund balance-unassigned. Totals. Debit $ 371,000 113,000 1,290,000 60,000 1,015,000 25,000 Credit 2,000 8,000 20,000 12,000 $ 45,000 50,000 21,000 950,000 400,000 8,000 50,000 1,085,000 22,000 285,000 $2,916,000 $2,916,000