Your team has been hired as the accountants for the Village of AIU. Your team is being asked to do the following: Your team is provided with the adopted budget, as well as the preclosing trial balance, of the revenues and expenditures subsidiary ledgers at year-end. Download the adopted budget and preclosing trial balance here. Note that the only encumbrances outstanding at year-end were $15,000 for unperformed contracts in community development. The beginning fund balance was $75,000. Prepare the closing entries for the general ledger accounts and the subsidiary ledgers of the Village of AIU general fund. Prepare the statement of revenues, expenditures, and changes in fund balance?budget and actual?for the Village of AIU General Fund for the 20X9 fiscal year.