Here is the pre closing December 31, 2017 trial balance for the general fund of Lancaster County: All numbers are in thousands. Debit Credit Cash $225,000 Taxes receivable 150,000 Estimated revenues 750,000 Estimated other financing sources 30,000 General expenditures 620,000 Capital outlay 10,000 Debt service: principal payments 1,000 Debt service: interest payments 6,000 Transfers out 15,000 Due from other funds 20,000 Allowance for uncollectible taxes $25,000 Accounts payable 20,000 Due to other funds 15,000 Property tax revenues Speeding ticket revenues Transfers in 725,000 200,000 10,000 Bond proceeds Appropriations 12,000 650,000 Estimated other financing uses 20,000 Fund balance-unassigned Totals 150,000 $1,827,000 $1,827,000 By how much do the closing entries at the end of 2017 increase fund balance-unassigned? $18,000 $167,000 $203,000 $185,000