The City of Callaghan had the following partial list of pre-closing account balances in its General Fund as of June 30, 2023. Debits Appropriations Control Credits $ 2,975,000 Budgetary Fund Balance Budgetary Fund Balance Due to Other Funds 385,000 - Reserve for Encumbrances 107,000 40,000 Encumbrances Control 107,000 Estimated Other Financing Uses Control 300,000 Estimated Revenues Control 3,660,000 Expenditures Control 2,877,000 Fund Balance 272,000 Other Financing Uses Control-Transfers Out 295,000 Revenues Control 3,876,000 Taxes Receivable-Delinquent 75,000 Vouchers Payable 275,000 Required: Prepare, in good form, a Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund for the year ended June 30, 2023.