Here is the preclosing December 31, 2020 trial balance for the general fund of Lancaster County:

All numbers are in thousands.

	Debit	Credit
Cash	$ 371,000
Taxes receivable	113,000
Estimated revenues	1,290,000
Estimated other financing sources	60,000
General expenditures	1,015,000
Capital outlay	25,000
Debt service: principal payments	2,000
Debt service: interest payments	8,000
Transfers out	20,000
Due from other funds	12,000
Allowance for uncollectible taxes		$45,000
Accounts payable		50,000
Due to other funds		21,000
Property tax revenues		950,000
Speeding ticket revenues		400,000
Transfers in		8,000
Bond proceeds		50,000
Appropriations		1,085,000
Estimated other financing uses		22,000
Fund balance-unassigned		285,000
Totals	$2,916,000	$2,916,000

By how much do the closing entries at the end of 2020 increase fund balance-unassigned?

$37,000

$40,000

$73,000

$95,000