Please explain the values in the Journal Entries. (where they come from)

Governmental fund closing entries A general ledger trial balance for Any City contained the following balances at June 30, 2011, just before closing entries were made Due from other funds Fund balance-unassigned Estimated revenues Revenues Appropriations Expenditures-current year Expenditures-prior year Encumbrances Nonreciprocal transfer in Reserve for encumbrances Reserve for encumbrances-prior vear $600 3,000 18,000 17,380 17,500 16,450 1,900 1,000 3,200 1,000 2,000 REQUIRED: Prepare the necessary closing entries