A general ledger trial balance for Any City contained the following balances at June 30, 2011, just before closing entries were made: Due from other funds 600 fund balance - unassigned 3000 estimated revenue 18000 revenues 17380 appropriations 17500 expenditures - current year 16450 expenditures - prior year 1900 encumbrances 1000 nonreciprocal transfer in 3200 reserve for encumbrances 1000 reserve for encumbrances - prior year 2000 Prepare the necessary closing entries