1. 2. A pre-closing trial balance included the following account balances for Simpli City: $ 3,500 14,000 20,000 Due from other funds Fund balance - unassigned Estimated revenue:s Revenues Appropriations Expenditures-current year Expenditures - prior year Other Financing Source - Nonreciprocal transfer in 22,000 18,000 19,000 1,500 1,000 Required Prepare the necessary closing entries for the General Fund