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of Spencer County approved the issuance of $2,032,000 in 6 percent general obligation bonds to finance the of a courthouse annex. A capital projects fund was established for that purpose. The preclosing trial balance of the annex capital project fund follows: ano Decembez 31, 2020 Credits Debits $ 920,000 $ 563,000 payable state government ces res-capital Tnmental grant ium on bonds Beds sale of bonds fund balance-Reserve for encumbrances sfer out 216,000 120,000 1,866,000 407.000 69,000 2,032,000 120,000 69,000 $3,191,000 $3,191,000 ny closing entries necessary at year-end. Statement of Revenues, Expenditures, and Changes in Fund Balance for the courthouse annex capital project fund. Balance Sheet for the courthouse annex capital project fund, assuming all unexpended resources are restricted to of the courthouse annex. 1 2 Record the closing entry to transfer revenue and expenditure to fund balance. Note: Enter debits before credits, Event General Journal Debit Credit a1.