please help me with this nonprofit accounting question

The City of Pittsburgh has the following pre-closing trial balance as of December 31: Debit Credit Cash $10,000 Taxes Receivable - Current 75,000 Allowance for Uncollectible Current Taxes $5,000 Accounts Payable 20,000 Due to Other Funds 4,000 Tax Anticipation Notes Payable 37,000 Fund Balance - Unassigned 17,500 Budgetary Fund Balance 2,500 Estimated Revenues 100,000 Revenues 97,500 Appropriations 97,000 Expenditures 96,000 What is the Fund Balance - Unassigned after ALL closing entries have been made