The following is a pre-closing trial balance for Sun City's General Fund as of June 30, 2014

What is the fund balance as of June 30, 2014 after all closing entries have been made?

Cash Taxes Receivable-Current Estimated Uncollectible Current Taxes Accounts Payable Due to Other Funds Tax Anticipation Notes Payable Encumbrances Outstanding Fund Balance-Unassigned Budgetary Fund Balance Estimated Revenues Revenues Appropriations Encumbrances Debits Credits $116,500 29,000 100,000 5,000 $3,000 7,800 5,500 50,000 5,000 70,200 1,000 102,000 99,000