Here is the preclosing December 31, 2020 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 2020 increase fund balance-unassigned?

$37,000

$40,000

$73,000

$95,000

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 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