The City of Charleston had the following partial list of pre-closing account balances in its General Fund as of July 30, 2014.

	Debits		Credits
Appropriations Control Budgetary Fund Balance Budgetary Fund Balance Reserve for Encumbrances Due to Other Funds Encumbrances Control Estimated Other Financing Uses Control Estimated Revenues Control Expenditures Control Fund Balance Other Financing Uses Control-Transfers Out Revenues Control Taxes Receivable-Delinquent Vouchers Payable	107,000 3,860,000 3,405,000 315,000 85,000	$3,675,000 385,000 111,000 60,000 290,000 272,000 3,968,000 275,000

-

Required: Prepare, in good form, a Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund for the year ended July 30, 2014.