At year-end, an analysis by the city's finance department determined the following constraints on resources in the General Fund.Prepare the appropriate 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.)

AccountAmount

Fund BalanceAssignedCulture and Recreation$57,650

Fund BalanceAssigned Health and Welfare25,000

Fund BalanceCommittedPublic Safety12,300

Fund BalanceCommittedPublic Works33,790

Fund BalanceNonspendableInventory of Supplies12,000