3. The pre-closing trial balance of the General Fund for the City of Taif shows the following balances at the end of its fiscal year.

Budgetary fund balance SAR 20,000

Fund balance, beginning (actual) 150.000

Estimated revenues 830.000

Appropriations 810.000

Revenues (actual) 725.000

Expenditures 675.000

Based on information presented

above Prepare closing entries for the budgetary and financial accounts.