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

	Dr	Cr
Cash	$ 8,000
Property taxes receivable, net	35,000
Estimated revenues	1,000,000
Estimated other financing sources	15,000
Operating expenditures	1,003,000
Accounts payable		40,000
Appropriations		1,005,000
Property tax revenues		989,000
Bond proceeds		15,000
Fund balanceunassigned	_________	12,000
	$ 2,061,000	$ 2,061,000

What is the fund balanceunassigned, appearing on the general fund's year-end balance sheet?

	A.	$12,000 credit
	B.	$ 3,000 credit
	C.	$ 2,000 debit
	D.	$ 2,000 credit