The December 31, 2020 pre-closing trial balance for the general fund of Chemung County appears below. Cash and cash equivalents Taxes receivable, net Due from other funds State and federal aid receivable Estimated revenues Estimated other financing sources Accounts payable Due to other funds and governments Fund balance-unassigned Appropriations Estimated other financing uses Property tax revenues Licenses, permits, and fines revenue State and federal aid revenue Debit Credit $11,900 13,400 11,300 13,800 155,000 9,500 $ 10,100 25,200 4,500 160,000 6,000 98,900 14,500 44,200 1,200 Proceeds from sale of capital assets Transfers in 200 Bond proceeds 8,000 General government expenditures 53,800 Education and public safety expenditures 18,000 Health and economic assistance expenditures 73,000 Debt principal expenditures 3,500 Debt interest expenditures 1,100 Capital outlay Transfers out Total 3,300 5,200 $372.800 $ 372,800 What is the amount of the excess of revenues over (under) expenditure for 2020? Assume that Chemung County does not establish the d