At year-end, an analysis by the city’s 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 Balance—Unassigned 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 Balance—Committed—General Government $30,000

Fund Balance—Restricted—Public Safety 36,000

Fund Balance—Committed—Public Works 12,700

Fund Balance—Assigned—Culture and Recreation 0