Here is the preclosing December 31, 2017 trial balance for the general fund of Lancaster County:

All numbers are in thousands.

	Debit	Credit
Cash	$ 449,000
Taxes receivable	310,000
Estimated revenues	1,500,000
Estimated other financing sources	75,000
General expenditures	1,250,000
Capital outlay	25,000
Debt service: principal payments	3,000
Debt service: interest payments	9,000
Transfers out	30,000
Due from other funds	15,000
Allowance for uncollectible taxes		$75,000
Accounts payable		75,000
Due to other funds		30,000
Property tax revenues		1,250,000
Speeding ticket revenues		500,000
Transfers in		15,000
Bond proceeds		80,000
Appropriations		1,295,000
Estimated other financing uses		36,000
Fund balance-unassigned		310,000
Totals	$3,666,000	$3,666,000

What was the amount of fund balance-unassigned at the beginning of the year, before the budget entry? Please explain

$ 39,000

$ 66,000

$ 248,000

$141,000