Below is a pre-closing trial balance at June 30, 2018

Pre-Closing Trial Balance
For the Year Ended June 30, 2018
	Dr.	Cr.
Cash	150,000
Taxes Receivable-Current	220,000
Estimated Uncollectible Current Taxes		19,000
Accounts Payable		112,000
Due to Federal Government		25,000
Tax Anticipation Notes Payable		104,000
Fund Balance Unassigned		100,000
Budgetary Fund Balance	11,000
Estimated other Financing Sources	30,000
Estimated Revenues	409,000
Estimated other Financing Uses		5,000
Revenues		418,000
Appropriations		445,000
Other Financing Sources		30,000
Encumbrances 2018	14,000
Encumbrances Outstanding 2018		14,000
Other Financing Uses	5,000
Expenditures 2018	433,000

1. Prepare the closing entry for each of the budgetary accounts.

2. Prepare the closing entry for all other temporary accounts: