At year-end, an analysis by the citys finance department determined the following constraints on fund balances in the General Fund. Prepare the appropriate closing/reclassification journal entry in the General Fund to reclassify amounts between Fund BalanceUnassigned and the fund balance accounts corresponding to the constraints shown below. You should consider the beginning of year balances in fund balance accounts in calculating the amounts to be reclassified. Be sure the check mark in the box for [Closing Entry] is showing before closing each individual account. Account Ending Balance Fund BalanceRestrictedPublic Safety $54,000 Fund BalanceAssignedCulture and Recreation 0 Note: DO NOT PREPARE CLOSING ENTRIES FOR GOVERNMENTAL ACTIVITIES AT THIS TIME since governmental activities will not be closed until Chapter 9, after the capital projects fund (Chapter 5) and debt service fund (Chapter 6) transactions affecting governmental activities at the government-wide level have been recorded. b. Select [Export] from the dropdown [File] menu to create an Excel worksheet of the General Fund post-closing trial balance as of December 31, 2023. Use Excel to prepare in good form a balance sheet for the General Fund as of December 31, 2023. Follow the format shown in Illustration 4-4 of the textbook. c. Select [Export] from the dropdown [File] menu to create an Excel worksheet of the General Fund pre-closing subsidiary ledger account balances for the year 2023. Use Excel to prepare in good form a statement of revenues, expenditures, and changes in fund balance for the General Fund for the year ended December 31, 2023. (See Illustration 4-5 in the textbook for an example format.) d. Use the Excel worksheet of the General Fund pre-closing subsidiary ledger account balances created in part c above to prepare in good form a schedule of revenues, expenditures, and changes in fund balancebudget and actual for the General Fund for the year ended December 31, 2023. (See Illustration 4-6 in the textbook for an example format.) e. Prepare a reconciliation of total expenditures reported in your solution to part c of this problem with the total expenditures and encumbrances reported in your solution to part d of this problem. (In Chapter 4 below Illustration 4-6, see discussion and example which compares Illustrations 4-5 and 4-6.) [Note: File the printouts of all your worksheets and your completed financial statements in your cumulative problem folder until directed by your instructor to submit them, unless your instructor specifies submission of files electronically in which case you will need to save a .pdf version of your trial balances.] Before closing the City of Smithville it is recommended that you save a backup copy of your work to another location by clicking on [File] and [Save As]for Windows and Mac. Click on Export my Project if you are using Chromebook.