The preclosing trial balance at December 31, 2022, for Lone Wolf's general fund follows Debit Cash $90,000 100,000 Property Taxes Receivable-Delinquent Allowance for Uncollectibles-Delinquent $7,200 14,600 Due from Other Funds Vouchers Payable 65,000 Due to Other Funds 8,400 119,000 Fund Balance-Unassigned Property Tax Revenue 1,130,000 40,000 Miscellaneous Revenue Expenditures 1,140,000 25,000 Other Financing Uses-Transfer Out Estimated Revenues Control 1,200,000 Appropriations Control 1,145,000 25,000 Estimated Other Financing Uses-Transfer Out Encumbrances 32,000 Budgetary Fund Balance-Assigned for Encumbrances 30,000 Budgetary Fund Balance-Unassigned Total $2,601,600 $2,601,600 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, 2021, were as follows: Fund Balance-Assigned for Encumbrances $28,000 Fund Balance-Unassigned 91,000 Required: Prepare a general fund-only statement of revenues, expenditures, and changes in fund balance for fiscal 2022 (Amounts to be deducted should be indicated with a minus sign.) LONE WOLF General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For the Fiscal Year Ended December 31, 2022 Revenue Property taxes Miscellaneous Total Revenue Other Financing Sources (Uses): Fund Balance, January 1, 2022 Fund Balance, December 31, 2022 $124,000 Credit