1. A countys general fund has the following results for fiscal 2020:

	Budget	Actual
Revenues	$ 405,000	$ 400,000
Expenditures	380,000	375,000
Other financing uses	30,000	28,000

The general funds balance in fund balanceunassigned before the budget entry was $26,000. Assume actual transactions are either cash paid or cash received.

Prepare:

1. The budgetary entry
2. The actual (condensed) entries
3. The closing entries at fiscal year-end.