(Preparing closing entries and financial statements) Presented below is the adjusted trial balance for the General Fund of the Township of Whitt at June 30,2013 , the end of the fiscal year, Based on this information, prepare, in good form: a. closing entries b. the statement of revenues, expenditures, and changes in fund balance for the year c. the balance sheet at June 30,2013 . (Classify the fund balance as Unassigned.)