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. (Note: 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 BalanceCommittedGeneral Government $30,000

Fund BalanceRestrictedPublic Safety 36,000

Fund BalanceCommittedPublic Works 12,700

Fund BalanceAssignedCulture and Recreation 0