Particulars Closing balance BUDGETARY FUND BALANCE Amount Particulars 11.10.000 Openning balance 11,10,000 Amount 11.10,000 11,10,000 $ Particulars Balance FUND BALANCE Amount Particulars 9,57,750 Openning balances I closing entry 9,57,750 Amount 7.37.250 2.20.500 9,57,750 Particulars Assigned Unassigned S Total fund balance $ Amount 58,000 8,99.750 9,57,750 (e) Prepare and post the closing entries for the General Fund: Date Credit (S) Account title Appropriations Estimated other financing uses Budgetary fund balance Estimated Revenues Debit (S) 19,512.000 1.700.000 111,000 11.323.000 11,097,600 Revenues Control Fund balance Expenditures Control Other Financing Uses Control Budgetary Fund Balance - Reserve for Encumbrances Encumbrances 220,500 9.215.100 1,662,000 58.000 58,000 Particulars Closing balance BUDGETARY FUND BALANCE Amount Particulars 11.10.000 Openning balance 11,10,000 Amount 11.10,000 11,10,000 $ Particulars Balance FUND BALANCE Amount Particulars 9,57,750 Openning balances I closing entry 9,57,750 Amount 7.37.250 2.20.500 9,57,750 Particulars Assigned Unassigned S Total fund balance $ Amount 58,000 8,99.750 9,57,750 (e) Prepare and post the closing entries for the General Fund: Date Credit (S) Account title Appropriations Estimated other financing uses Budgetary fund balance Estimated Revenues Debit (S) 19,512.000 1.700.000 111,000 11.323.000 11,097,600 Revenues Control Fund balance Expenditures Control Other Financing Uses Control Budgetary Fund Balance - Reserve for Encumbrances Encumbrances 220,500 9.215.100 1,662,000 58.000 58,000