The Citys General Fund concludes its 2001-2002 fiscal year on June 30, 2002 with the following total transactions: Revenues $3,360,000 Expenditures $3,445,000 Complete the year-end closing entry by entering the appropriate amounts in the proper accounts as either a debit of credit in order to close the accounts to fund equity. DR CR Accounts Receivable Expenditures Accounts Payable Fund Equity Revenues