The following information is provided about some of the City of Dallas General Fund operating statement and budgetary accounts for the fiscal year ended June 30.

Estimated revenues	$	6,150,000
Revenues		6,190,000
Appropriations		6,185,000
Expenditures		6,175,000
Estimated other financing sources		300,000
Encumbrances		80,000
Encumbrances outstanding		80,000

Budgetary fund balance 265,000

Other financing sources 200,000

REQUIRED: Prepare the closing journal entries for the City of Dallas