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Exercise 17-4 Following is the preclosing trial balance for the General Fund of the City of Doyle. Doyle City The General Fund General Ledger Trial Balance December 31, 2016 Cash $361,000 Certificates of Deposit 381,000 Due from State Government 114,000 Due from Other Funds 33,000 Taxes Receivable 823,000 Estimated Revenue 3,194,000 Expenditures 2,118,000 Encumbrances 675,000 Transfers to Other Funds 95,000 Expenditures-2015 58,000 Estimated Uncollectible Taxes Vouchers Payable Due to Other Funds Fund Balance-Unassigned Fund Balance-Assigned (Note 1) Appropriations Revenue Transfers from Other Funds $7,852,000 $30,000 61,000 29,000 715,000 885,100 2,798,900 3,291,000 42,000 $7,852,000 Note 1: Includes $52,600 of encumbrances from 2015. Prepare in general journal form the closing entries for the General Fund of Doyle City. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit (To close revenue) (To close appropriations) (To close prior year expenditures) (To close transfer to other funds) List Of Accounts Exercise 17-4 Accounts Receivable Allowance for Uncollectible Taxes Appropriations Bond Issue Proceeds Cash Certificates of Deposit Contracts Payable Due from Federal Government Due from Internal Service Fund Due from State Due from Trust Fund Due from Water Fund Due from Others Funds Due to Debt Service Fund Due to Enterprise Fund Due to Other Funds Encumbrances Estimated Revenue Estimated Uncollectible Property Tax Expenditures - Current Year Expenditures - Prior Year Fund Balance - Assigned Fund Balance - Nonspendable Fund Balance - Unassigned Inventory Miscellaneous Revenue No Entry Property Tax Receivable Revenue Supplies Inventory Transfer from Debt Service Fund Transfer from Other Funds Transfer from Water Fund Transfer to Debt Service Fund Transfer to Other Funds Transfer to Water Fund Vouchers Payable