The preclosing trial balance at December 31,201, for Lone Wolf's general fund follows. Lone Wolf uses the purchase method of accounting for inventories and the lapsing method of accounting for encumbrances: Assume that the balances on December 31,200, were as follows: Required: Prepare a general fund-only statement of revenues, expenditures, and changes in fund balance for fiscal 201. Note: Amounts to be deducted should be indicated with a minus sign