Need help with C and D.

2. Following is a trial balance of City of Smithville's General Fund at December 31, 2013. Prepare: (a) closing entries; (b) a pest-closing triat balance; (c) a statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2013; and (d) a balance sheet at December 31, 2013. Credits Debits $ 20,000 30,000 10,000 $ 15,000 25,000 325,000 35,000 Cash Property taxes receivable Due from other funds Vouchers payable Fund balance (unreserved), January 1, 2008 Revenues - property taxes Revenues - other Expenditures - salaries Expenditures - materials Transfer out to Debt Service Fund Encumbrances - materials Budgetary fund balance reserved for encumbrances Estimated revenues - property taxes Estimated revenues - other Appropriations - salaries Appropriations - materials Appropriations - transfer to Debt Service Fund Budgetary fund balance Totals 280,000 20,000 40,000 4,000 4,000 325,000 40,000 290,000 25,000 40,000 10,000 $769.000 $769.000