The City of Morganville had the following pre-closing account balances in its General Fund as of April 30, 2020. Debits and credits are not separated; each account had its normal balance. Among the expenditures recorded this year is an amount expended on supplies ordered at the end of the previous year. Assume that encumbrances do not lapse and that the City failed to make the journal entry(s) necessary to re-establish the encumbrance in the current year.

Cash	$	75,000
Estimated Revenues Control		5,900,000
Revenues Control		5,900,000
Appropriations Control		5,750,000
Estimated Other Financing Sources Control		250,000
Other Financing Uses Control-Transfers Out		375,000
Expenditures Control		5,375,000
Taxes Receivable		785,000
Fund Balance-Unassigned 5/1/2019		610,000
Estimated Other Financing Uses Control		600,000
Vouchers Payable		135,000
Encumbrances Control		33,000
Budgetary Fund Balance Reserve for Encumbrances		33,000
Other Financing Sources Control-Transfers In		135,000
Budgetary Fund Balance (debit)		(100,000	)

Required: (a) Prepare all entries necessary to close the General Fund of the City of Morganville. (b) Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund for the City of Morganville for the Year Ended April 30, 2020. End with the ending fund balance. This is the GAAP operating statement.