This is related to the Smithville Project Chapter 4

At year-end, an analysis by the city's finance department determined the following constraints on fund balances in the General Fund.Prepare the appropriate journal entry in the General Fund to reclassify amounts between Fund BalanceUnassigned and the fund balance accounts corresponding to the constraints shown below.(Note: You should consider the beginning of year balances in fund balance accounts in calculating the amounts to be reclassified. Be sure the check mark in the box for[Closing Entry]is showing before closing each individual account.)

Account Ending Balance

Fund BalanceRestrictedPublic Safety $36,000

Fund BalanceCommittedHealth and Welfare $43,000

Fund BalanceCommittedPublic Works $12,700

Fund BalanceAssignedCulture and Recreation 0