2. Following is a trial balance of City of Smithville's General Fund at December 31 2013. Prepare: (a) closing entries; (b) a post closine trial balancer cl a statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2013; and (d) a balance sheet at December 31, 2013 Debits S 20,000 0,000 10,000 Credits Cash Property taxes receivable Due from other funds Vouchers payable Fund balance (unreserved), January 1. 2008 Revenues - property taxes Revenues other Expenditures - salaries Expenditures materials Transfer out to Debt Service Fund Encumbrances materials Budgetary fund balance reserved for encumbrances Estimated revenues-property taxes Estimated revenues other Appropriations salaries Appropriations materials Appropriations transfer to Debt Service Fund Budgetary fund balance Totals s 15,000 25,000 325,000 35,000 280,000 20,000 40,000 4,000 4,000 325.000 40,000 290,000 25,000 40,000 10.000 $769,000$769 000