Below is the preclosing trial balance of a county's general fund at year-end:

	Dr	Cr
Cash	$ 45,000
Property taxes receivable	180,000
Due from other funds	25,000
Estimated revenues	2,300,000
Operating expenditures	1,963,000
Capital outlay	120,000
Debt service: Principal	50,000
Debt service: Interest	140,000
Transfers out	29,000
Allowance for uncollectible property taxes		$ 150,000
Accounts payable		45,000
Due to other funds		22,000
Appropriations		2,275,000
Estimated other financing uses		30,000
Property tax revenues		2,295,000
Fund balance—unassigned	_________	35,000
	$ 4,852,000	$ 4,852,000

What was the credit balance in fund balance - unassigned at the beginning of the year, before the budget entry was made?

Select one:

A. $25,000

B. $30,000

C. $40,000

D. $35,000