At the start of its fiscal year on 1/1/2020 a city had the following beginning balances: Fund balance unassigned : 20,000 Reserve for encumbrance: 5000 End of year the city had the following account balance before closing entries: Appropriation : $30,000 expenditures: 25000 encumbrances: 8000 AP: 22.000 Reserve for encumbrances : 8000, estimated revenues : 35,000 Revenues : 40,000. Required: . What is the ending balance in total fund balance? ( 3points)