A city government started its fiscal year with a fund balance of $18,000. At the end of the year, its accounts showed the following items: estimated revenues $600,000: appropriations $580,000; actual revenues $570,000; actual expenditures $576,000. How much was the city's fund balance after it closed its accounts? a. $12,000 b $24,000 c. $32.000 d. $38,000