Following is Grant County$$s debt service fund pre$-$closing trial balance for the fiscal year ended June $30.$

GRANT COUNTY

Debt Service Fund

Pre$-$closing Trial Balance

June $30$

Debits Credits

Cash $ $236,000$

Investments $64,000$

Fund Balance$$Restricted $ $65,200$

Budgetary Fund Balance $?$

Estimated Other Financing Sources $6,668,000$

Estimated Revenue $2,641,300$

Revenue$$Sales Taxes $1,385,800$

Revenue$$Investment Earnings $13,000$

Other Financing Sources$$Interfund Transfers In $124,000$

Other Financing Sources$$Proceeds of Refunding Bonds $7,470,000$

Estimated Other Financing Uses $7,470,000$

Appropriations $1,288,000$

Expenditures$$Bond Interest $438,000$

Expenditures$$Bond Principal $850,000$

Other Financing Uses$$Payment to Escrow Agent $7,470,000$

Using information provided by the trial balance, answer the following.

Required

Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended June $30.($Negative amounts should be indicated by a minus sign.$)$