The following is a pre-closing trial balance for sun city's General fund as of June 30, 2009: Debit Credit Cash 116,500 Taxes Receivable-Current 29,000 Estimated uncollectible current taxes 3,000 Accounts Payable 7,800 Due to other funds 5,500 Tax anticipation notes payable 50,000 Reserve for encumbrances 5,000 Fund Balance 71,200 Estimated Revenues 100,000 Revenues 102,000 Appropriations 99,000 Encumbrances 5,000 Expenditures 93,000 Totals 343,500 343,500 What is the fund balance as of June 30, 2009 after all closing entries have been made? Show your work