The General Fund for Nisland has the following budget for the current year:
Estimated Revenues	$4,500,000
Appropriations	$5,200,000
Estimated other financing sources	$800,000
Estimated other financing uses	$75,000
During the year, the actual results were:
Revenues	$4,300,000
Expenditures	$5,150,000
Other financing sources	$850,000
Other financing uses	$70,000

Required: Prepare the Closing Entries for Nisland.