The general fund trial balance for Shawnee City held the following balances at June 30, 2011, just before c losing entries were made: Unreserved Fund Balance $2,000 Estimated Revenues 33,000 Revenues 27, 250 Appropriations 28,000 Expenditures 26, 200 Expenditures-Prior Year 1, 200 Encumbrances 3,000 Operating Transfers In 6,000 Reserve for Encumbrances 3,000 Reserve for Encumbrances - Prior Year 1, 500 Instructions Prepare the necessary closing entries