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

All numbers are in thousands.

By how much do the closing entries at the end of 2017 increase fund balance-unassigned?

$14,000

$270,000

$298,000

$284,000

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