This was the problem, which I completed. I just need help with the closing entries. Thank you.

During the year, the district engaged in the following transactions. Prepare appropriate journal entries.

a. It collected $5,800 in fees, grants, taxes, and other revenues.

b. It ordered goods and services for $3,000. Except in special circumstances it classifies reserves for encumbrances as assigned fund balance.

c. During the year it received and paid for $2,800 worth of goods and services that had been previously encumbered. It expects to receive the remaining $200 in the following year.

d. It incurred $2,500 in other expenditures for goods and services that had not been encumbered.

Prepare the closing entries for the below accounts:

A) Cash 5,800

Revenues 5,800

To record revenue

B) Encumbrances 3,000

Reserve for encumbrances 3,000

C) Expenditures 2,800

Cash 2,800

Encumbrances 2,800

D) Expenditures 2,500

Cash 2,500