I am trying to complete the closing entries for December 31. (it is not necessary to use control accounts and subsidiary ledgers)

The village of seaside pines prepared the following General fund trial balance as of December 31,2105, the last day of its fiscal year

A/p 19,000

Allowance uncollectible tax 12,000

appropriations 485,000

Budgetary fund balance 20,000

Cash 175,000

Deferred inflows property tax 38,000

Due from capital projects fund 17,000

Due to debt service fund 17,000

Encumbrances 63,000

Estimated revenues 540,000

Estimated other financing uses 35,000

General government expenditures 55,000

Property tax revenue 500,000

public safety expenditures 244,000

Budgetary fund balance - reserve for encumbrances 63,000

Supplies inventory 17,000

Tax anticipation note payable 100,000

Taxes receivables 202,000

transfer out to internal service fund 33,000

Fund balance 125,000

my answer:

Closing Entry:

Debit Credit

Accounts

Appropriations 485,000

Estimated other financing uses 35,000

Budgetary fund balance 20,000

Estimated Revenues 540,000

To reverse the budget

Property Tax revenues 500,000

Other revenues 55,000

General government expenditures 190,000

Public Safety expenditures 244,000

Other financing uses transfers out 33,000

To close revenues and expenses account

Fund balance reserved for encumbrances 63,000

Encumbrances 63,000

To close all unused encumbrances

What else am I missing? it doesn't equal out?