The following General Fund information is available for the preparation of the financial statements for the City of Eastern Shores for the year ended September 30, 2020:

Revenues:
Property taxes	$	27,210,000
Sales taxes		13,343,000
Fees and fines		1,352,000
Licenses and permits		1,750,000
Intergovernmental		2,395,000
Investment earnings		681,000
Expenditures:
Current:
General government		11,735,000
Public safety		24,455,000
Public works		6,223,000
Health and sanitation		1,175,000
Culture and recreation		2,167,000
Transfer to capital project fund		1,131,000
Special itemproceeds from sale of land		835,000
Fund balance, October 1, 2019		1,823,000

From the information given above, prepare a General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances for the City of Eastern Shores General Fund for the year ended September 30, 2020. (Negative entries should be entered with a minus sign and will appear in parenthesis.)

CITY OF EASTERN SHORES
General Fund Statements of Revenues,
Expenditures, and Changes in Fund Balance
For the Year Ended September 30, 2020
Revenues:
Property Taxes
Sales Taxes
Fees and Fines
Licenses and Permits
Intergovernmental Revenues
Investment Earnings
Total Revenues
Expenditures:
Current:
General Government
Public Safety
Public Works
Health and Sanitation
Culture and Recreation
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Uses):
Transfer to Capital Project Fund
Total Other Financing Sources (Uses)
Special Item: Proceeds From Sale of Land
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year