The following is a pre-closing trial balance for Sun City's General Fund as of June 30, 2017:

	Debits	Credits
Cash	$116,500
Taxes ReceivableCurrent	29,000
Allowance for Uncollectible Current Taxes		$3,000
Accounts Payable		7,800
Due to Other Funds		5,500
Tax Anticipation Notes Payable		50,000
Fund BalanceUnassigned		70,200
Budgetary Fund Balance		1,000
Estimated Revenues	100,000
Revenues		102,000
Appropriations		99,000
Expenditures	93,000
Totals	$338,500	$338,500

What is the fund balance as of June 30, 2017, after all closing entries have been made? Show your work. [Your work should include the appropriate journal entries.]