The trial balance of the general fund of Madelyn City before closing at December 31, 2011, contained the following accounts and balances:

Fund balance—unassigned......... $ 25,000

Estimated revenues............ 100,000

Appropriations............. 95,000

Encumbrances.............. 4,000

Reserve for encumbrances.......... 4,000

Reserve for encumbrances—prior year..... 5,000

Revenues............... 101,000

Expenditures............... 94,000

Expenditures—prior year........ 4,800

Nonreciprocal transfers out........ 18,000

Reciprocal transfers in......... 27,000

REQUIRED

Prepare a statement of revenues, expenditures, and changes in (total) fund balance for Madelyn City’s general fund in 2011. (Details of revenue and expenditure accounts are omitted to simplify the requirement.)