A debt service fund prepared a budget on January 1, Year 2, which included estimated revenues of $88,000, appropriations of $69,500, and a fund balance of $18,500. Actual activity for the debt service fund during Year 2 included bond issue proceeds of $60,000, other revenues of $24,000, and interest expenditures of $53,000. Based on the above, what is the entry to close the budget on December 31, Year 2?