can i please get the closing journal entries for this pre trial balance. '

City of Smithville
Street Improvement Bond Debt Service Fund
Pre-Closing Trial Balance
For year 2017
		Debits	Credits
Cash		$30,000
Fund BalanceRestricted			$2,000
Budgetary Fund Balance			28,000
Estimated RevenueAccrued Interest on Bonds Sold		28,000
Estimated Other Financing SourcesPremium on Bonds		42,000
Other Financing SourcesInterfund Transfers In			68,000
Appropriations			42,000
ExpendituresBond Interest		40,000
Totals for all accounts		$140,000	$140,000