Problem 2. The general fund trial balance for Shawnee City held the following balances at June 30, 2017, just before closing entries were made: Unreserved Fund Balance Estimated Revenues Revenues Appropriations Expenditures Expenditures-Prior Year Encumbrances Operating Transfers In Reserve for Encumbrances Reserve for Encumbrances- Prior Year $2,000 33,000 27,250 28,000 26,200 1,200 3,000 6,000 3,000 1,500 Instructions: Prepare the necessary closing entries