The trial balance of the general fund of Madelyn City before closing at December 31, 2013, 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 2013. (Details of revenue and expenditure accounts are omitted to simplify the requirement.)